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LETTER 



FROM 



TEE SECRETARY OF THE TREASURY, 



TRANSMITTING 



A report from Hon. David A. Wells, special commissioner of the 'revenue, and 
also a bill prepared by liim as a substitute for the custom laws now in force. 



January 8, 1867. — Resolved, That there be printed, for the use of the House, twenty 
thousand copies of the Report of the Special Commissioner of the Revenue, and ten thousand 
copies of the form of bill accompanying the same; and, for the use of the Treasury Depart- 
ment, one thousand copies of the report and five hundred copies of the form of bill. 



Treasury Department, January 3, 1867. 

Dear Sir : I have the honor to present to you a report from Hon. David A. 
"Wells, appointed special commissioner of the revenue under the sixty-sixth 
section of the act entitled " An act to reduce internal taxation, and to amend 
an act entitled 'An act to provide internal revenue to support the government, 
&c.,' " approved July 13, 1866, and also a tariff bill prepared by him as a sub- 
stitute for the customs laws now in force. 

Whatever differences of sentimeut may exist in regard to the opinions and 
conclusions of the commissioner, no one can examine carefully his report and 
bill and fail to perceive that he has performed a very large amount of labor and 
endeavored faithfully to discharge the duty devolved upon him. It may not be 
improper for me to remark that his opinions and conclusions, with very slight 
exceptions, have my hearty approval. I commend the report and bill to the 
careful consideration of Congress. 

I am, very respectfully, your obedient servant, 

h. Mcculloch, 

Secretary of the ,Tu'£asury. 
Hon. L. F. S. Foster, O br * ^ 

President pro tern. United States Senate. 

^ C\- 



REPORT OF THE SPECIAL COMMISSIONER OF THE REVENUE. 

Treasury Department, 
Office of Special Commissioner of the Revenue, 

Washington, December, 1S66. 

Sir: In accordance with the act of July 13, 1866, creating the office of 
Special Commissioner of the Revenue, which provides that " the said special 
commissioner shall, from time to time, report, through the Secretary of the 
Treasury, to Congress, either in the form of a bill or otherwise, such modifica- 
tions of the rates of taxation, or of the methods of collecting the revenues, and 
such other facts pertaining to the trade, industry, commerce, or taxation of the 
country, as he may find, by actual observation of the operation of the law, to 
be conducive to the public interest," the undersigned has the honor to submit 
the following report, and would request that the same, if approved, be submitted 
to Congress : \J 



H32V73 

2 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

INTERNAL REVENUE. 

The exhaustive report of the Commissioner of Internal Revenue, already 
presented, obviates the necessity of any extended reference by the special 
commissioner to the working and details of this department of the national 
revenue system ; but to a few points he would farther direct attention. 

By the act of July 13, 1866, an abatement or repeal of internal taxation on 
various articles to the extent of about fifty millions of dollars was provided for, 
and this legislation, as was anticipated, has not failed to give sensible and timely 
relief to many branches of domestic industry, more especially as respects crude 
petroleum, domestic sugars, clothing, boots and shoes, books, cordage, railroad 
freights, and the manufactures of steel, iron chains, cables, &c. 

The commissioner is not, however, able to report any general reduction in the 
prices of the articles relieved corresponding to the reduction of taxation ; but, 
on the contrary, in some instances, owing probably to the fact that heavy taxa- 
tion had previously diminished production to a point below the absolutely 
necessary supply, the prices would seem to have increased concurrently witb 
the abatement of the taxes. Such a result must, however, be but temporary. 

Tax on brokers' sales. — One of the most successful modifications effected by 
the act of July 13, 1866, has been that which substituted in place of a general 
tax on the sales of stockbrokers of one-twentieth of one per cent., payable 
monthly, a tax of one one-hundredth of one per cent., payable by means of 
stamps affixed to the bill or memorandum of each sale; a heavy penalty being 
provided for the delivery or reception of any bill or memorandum of such sale 
without the necessary stamps affixed. The law, as it formerly stood, was a 
source of constant trouble, vexation, and litigation between the government and 
the brokers, while the tax in itself was so oppressive as to induce a very general 
evasion of it, and consequent loss to the revenue. The commissioner is now 
happy to report that the operation of the present law is most satisfactory; that 
its provisions are all but universally compjfted with ; while the indications are 
that, although the tax has been reduced from one-twentieth to one one-hundredth 
of one per cent., the revenue from this source, so far from being diminished, is 
likely to be considerably increased. . 

- Stamp tax on the sale of fermented liquors. — The report of the revenue 
commission, submitted February, .1 866, established, almost beyond a doubt, the 
fact that the government was defrauded in the collection of its legitimate revenue 
from fermented liquors to the extent of about forty per cent., involving an abso- 
lute annual loss of about two millions four hundred thousand dollars. 

To remedy this the act of July 13 provided that, in addition to an obligation 
imposed on the brewer to make a monthly return of the products of his manu- 
facture, the tax itself should be paid by the affixing of an adhesive paper stamp 
to each barrel sold and removed from the place of manufacture, with an addi- 
tional requirement that the stamp should be cancelled by the retailer or con- 
sumer.,^* . 

The adoption of this plan by Congress was recommended by the revenue 
commission with no little hesitation ; for, while the then existing law seemed to 
be entirely inadequate to protect the government and the honest dealer against 
fraud, the adoption of. the stamp system for the first time in respect to an arti- 
cle of this character did not appear to be wholly free from difficulties. The 
commissioner is, however, able to report, that the plan, so far as has yet been 
tested, is, substantially, a success, and needs only the general adoption, on the 
part of the brewers, of a proper adhesive material for affixing the stamps to the 
barrel, and a selection of inspectors more capable and bonest than many now 
holding office, to make it entirely so. 

So far as can be judged from the return of beer stamps, printed and deliv- 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 6 

ered to the department, from August 20 to November 15 — viz : 5,193,520 
hogshead, barrel, and fractional stamps, of a total value of $1,SS6,855 — the rev- 
enue from this source, for the present fiscal year, is likely to be very materially 
increased.* j 

Distilled spirits. — A careful" revision of the law regulating the manufacture^^ 
and sale of distilled spirits, and the collection of the tax theieon, was made by 
Congress at its last session — the system recommended by the revenue commis- 
sion being substantially adopted. 

A leading feature of this system was the placing of each distillery under the 
surveillance of a government inspector ; it being assumed that, as the govern- 
ment has an interest under the present tax (two dollars per gallon) of ninety 
per cent, in the value of all spirits distilled, it would be an object, on its part, to 
subject the business to the most careful supervision. It was, however, fore- 
seen by the revenue commission that the establishment of some check upon the 
inspectors themselves would be most expedient, in order to counteract, to a cer- 
tain extent, the powerful inducements to a dereliction of duty which the dis- 
honest distillers are able to offer ; and the form of a supplementary bill was ac- 
cordingly reported, authorizing the appointment of district officers, to be termed 
" supervisors of the revenue," whose duty, coupled with that of a general su- 
pervision of all revenue officers, was particularly to see that inspectors of dis- 
tilleries, breweries, and tobacco manufactories, as well as local weighers and 
gaugers, were transferred or " rotated," from time to time, from one establish- 
ment, or one district, to another. The consideration of this bill was very gen- 
erally protested against by revenue officers — and more especially by those from 
the southern districts of New York — and no action was taken in reference to it 
by Congress. The experience of the last four months, in the working of the 
spirit and tobacco laws, has, however, demonstrated the necessity and impor- 
tance of the enactment of some such provision a3 was contained in the bill in 
question, and the special commissioner unites with the Commissioner of Internal 
Revenue in earnestly recommending to Congress an early consideration of the 
subject. 

With this omission supplied, the existing law regulating the manufacture and 
sale of distilled spirits will probably be found as complete in its essential fea- 
tures as it is practicable to make it - r but, as matters now stand, neither this nor 
any other law for the collection of the revenue on spirits can be other than a c l4/\ 
comparative failure. 

In proof of this, the following statements are submitted : The consumption 
of distilled spirits in the United States was shown by the investigations of the 
revenue commission, in 1S65, to be about forty millions of gallons per annum; 
from which, with a tax of two dollars per gallon, there should accrue an an- 
nual revenue of eighty millions of dollars. The result, however, of the last fis- 
cal year shows that the entire revenue which the government actually received 
from this source was less than thirty millions of dollars, ($29,19S,57S ;) or, in 
other words, for every three gallons that paid the tax, Jive evaded its payment. 
As the average ruling price of spirits in the market during the year was, more- 
over, not much short of the average cost of manufacture, plus the tax, it is also 

* The following- table shows the denomination of stamps supplied from August '20 to No- 
vember 15, 1868, and also the quantities in which fermented liquors enter into the market 
for consumption : 

114,360 hogshead stamps value $228,720 

487,090 barrel " " 487,090 

686,290 half-barrel " " 343,145 

2, 509, 100 one-quarter barrel stamps " 627 , 275 

624,960 one-sixth " " " 104,160 

771,720 one-eighth " " " 96,465 

5,193,520 stamps, of the total value of 1,886,855, 



4 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

evident that almost the entire tax imposed by law was paid by the people, al- 
though the government failed to receive it. 

This circumstance should also be noted, namely, that, notwithstanding the 
more perfect organization and working of the internal revenue system, the gov- 
ernment received, for the fiscal year ending June 30, 1866, with a tax of two 
dollars per proof gallon on distilled spirits, only $766,780 more than it did for 
the fiscal year ending June 30, 1864, when the tax was from twenty to sixty 
cents per gallon — the aggregate for 1866 being $29,198,578, and for 1864, 
$28,431,798. 

The failure, thus demonstrated, is due mainly to two causes : first, the ex- 
tremely high rate of the tax ; and, secondly, to certain radical evils connected 
with the administration of the law. 

In regard to the first cause, the commissioner would call attention to the 
fact, that, assuming the average cost of the manufacture of proof spirits as 
twenty cents per gallon, a tax of two dollars per gallon is equivalent to a tax 
of one thousand per cent. Granting this, it may be assumed as an axiom in 
the economy of taxation, that whenever a tax equivalent to one hundred per 
<;ent. of the average cost of an article is imposed upon it, a limit has been at- 
tained where the ordinary provisions of the law are sufficient for its execution. 
In proportion as this limit is departed from, the enactment of extraordinary 
lavs to secure the tax becomes necessary ; until, finally, a point is reached 
where the inducement to evade or resist the law becomes too powerful to admit 
of restraint. ^11 experience, therefore, shows that every excessively high tax 
contains within itself the elements of its own annulment; and the facts that 
have been cited relative to the tax under consideration afford one of the most 
striking illustrations on record of the truth of this principle. 

The commissioner, therefore, can but re-express the opinion of the late re- 
venue commission, that a speedy reduction by Congress of the tax on distilled 
spirits, to one dollar per gallon, as a maximum, would result in benefit, not only 
to the revenue, but also to the morals of the country. 

But the evil which militates most seriously against the productiveness of the 
tax on distilled spirits is that which arises from the adoption, many years since, 
on the part of the government, of a national policy which makes the appoint- 
ment and retention of revenue officers dependent upon other circumstances than 
those of competency and a faithful discharge of duty. So long as this policy 
prevails — a policy entirely ignored by all the leading states of Europe, especi- 
ally as to the excise department, and never adopted by any private firm or cor- 
poration having a due regard to their own interests — a thoroughly efficient and 
•economical administration of the revenue, coupled with the education of a com- 
petent corps of officials, cannot reasonably be expected. 

The losses which have acerued and are now accruing to the revenue through 
the failure to collect the tax on distilled spirits, tobacco, and a few other articles, 
are of an amount almost to exceed belief — the losses on tobacco alone, in a 
single section of the country, being reported to the commissioner, by a most 
competent authority, as in probable excess of twenty thousand dollars daily. 
That a very large percentage of these losses is due to the incompetency, neg- 
lect, or complicity of officials, no one who has had any experience in the su- 
pervision of our revenue system can for a moment doubt, and the whole subject 
of devising remedial measures requires and deserves the immediate and harmo- 
nious action of both the legislative and executive departments of the govern- 
ment. 

So long as the nation was likely to be troubled by a surplus rather than by 
a deficient revenue, instability in the tenure of offiee was a circumstance of com- 
paratively little moment; but, under the present condition of the national finances, 
the case is far different; and it ought now to be clearly understood that every 
dollar of legitimate and necessary revenue diverted from the national treasury, 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 5 

by fraud, neglect, or incompetency, must be supplemented by another, wrung 
from the hard earnings of labor, or the interest of capital. 

Spirit meters. — The invention of a meter which, when attached to the tail of 
the still, shall accurately register, beyond the control of the distiller, both the vol- 
ume and the strength of the spirits distilled, has long been a desideratum in the 
revenue systems of Europe, but thus far all devices brought forward for this 
purpose have uniformly proved failures. 

The attention of American inventors during the past year having, however, 
been directed to this subject, a number of new meters have been brought to the 
attention of the commissioner; and, at his request, their examination and test- 
ing have been referred by the Secretary of the Treasury to a committee of three 
gentlemen of eminent scientific qualifications, viz., Professor Joseph Henry, of 
the Smithsonian Institution; Professor J. E. Hilgard, acting Superintendent of 
the Coast Survey; and Major General Meigs, U. S. A. 

Although the examinations of this committee have not yet been concluded, 
the indications are that a practical and effective meter has at last been in- 
vented ; and the commissioner recommends that authority be given to the Sec- 
retary of the Treasury to require its adoption as an adjunct of every distillery, 
in case he may deem it expedient. Should the result expected be realized, the 
system of inspection of distilleries can be greatly simplified, and a large increase 
of the revenue may be confidently anticipated. <^HhtL*J 

Hydrometers. — In the report of the revenue commission, made in February,*'^ 
1866, attention was called to the fact, that at that time no standard hydrometer 
had been adopted and prescribed for use under the internal revenue for ascer- 
taining the strength of liquors preparatory to assessing the tax on the same, and 
that in consequence of this omission a very large annual loss of revenue was 
inevitable. The matter having thus been brought to the attention of the Sec- 
retary of the Treasury, it was referred by him to the scientific committee above 
named ; on whose recommendation a modification of the Tralles hydrometer has 
been adopted by the department, and prescribed as the standard instrument for ^J^^ 
the use of all officers of the internal revenue. 

These instruments are now in the course of distribution, with a new book of 
tables, prepared in the office and under the direction of the Superintendent of the 
Coast Survey. The hydrometer in question is graduated to show true percent, 
of proof spirits at a standard temperature according to exact experimental data, 
and is of a very convenient pattern ; while the tables give the true values when 
the spirit is proved at any other than the standard temperature, and also the al- 
lowances necessary to be made for changes in volume. 

Tax on raw cotton. — The increase, by Congress at its last session, of the tax 
on raw cotton from two to three cents per pound, and the further continuance of 
the tax, has called forth many and strong remonstrances ; and has been particu- 
larly protested against by the executives of several of the southern States, and 
also by the New York Chamber of Commerce. In the views presented by these 
parties the commissioner cannot concur. 

In the report upon this question, submitted at the last session of Congress, a 
tax at the rate of five cents per pound was recommended, but when it became 
evident that such a tax could not be imposed in season to reach any considerable 
quantity of the old cotton on hand at the end of the war, and that whatever tax 
was imposed would apply only to new crops, the imposition of a tax not ex- 
ceeding three cents was advocated. 

At this rate the commissioner believes that the tax may be collected for one 
or two years, or until the aggregate crop of the world shall yield a surplus o£ 
cotton, with less injury to the production of cotton in the United States than 
the collection of an equal amount of revenue would cause if imposed upon other 
branches of industry. 

That a tax of three cents per pound upon raw cotton, in common with all other 



6 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

taxes upon the products of ordinary industry, is a burden, is not to be questioned ; 
but it should not fail to be remembered that the tax under consideration is col- 
lected in a section of the country from which but a small proportion of revenue 
can be collected at present in any other manner; and if the tax on cotton be 
now abated, burdens far more grievous to be borne must still be continued on 
other industries. 

No evidence, moreover, as yet presented, can, in the opinion of the commis- 
sioner, substantiate the position that a tax of three cents per pound upon cotton 
will cause its planting in the United States to be appreciably diminished so long 
as the aggregate supply of cotton warrants a price of twenty -five cents per pound 
and upwards for middling cotton. 

Whenever the time arrives when the tax on cotton shall evidently become a 
serious impediment to its production, there can be little doubt that it may be 
entirely repealed without rendering the imposition of any additional tax neces- 
sary in order to provide for the loss of revenue caused thereby ; inasmuch as at 
such time, even if it come so soon as the crop of 1867-'68 shall be ascertained, 
the increased revenue which will surely follow a better enforcement of the revenue 
laws will allow the abatement of this, as well as of many other less objection i 
able taxes. 

The chief cotton-producing countries, other than the United States, are Egypt, 
Brazil, and India. The two former produce a variety of long stapled, black- 
seed cotton, somewhat like our Sea Island variety, and better than our New 
Orleans or Upland. Within the last three years, machinery has been perfected, 
both in England and in the United States, for combing these cottons to pre 
pare them for spinning, instead of the former method of carding them ; and by 
such process a much stronger and more uniform thread has been produced, and 
their use greatly extended. This of itself will, for some time, give a stimulus 
to the cultivation of cotton in Egypt and Brazil, entirely independent of any 
stimulus due to the imposition of a tax on cotton in the United States. In view 
of these facts, measures have been recently taken by the Commissioner of Agri- 
culture to import a considerable quantity of the seed of Egyptian cotton, in 
order to see if it will not offer to the American planter a long stapled variety, 
which can be raised upon the common cotton lands of this country, and, not 
like our Sea Island variety, be confined to a small section, producing small 
crops alike to the hand and to the acre. 

The only remaining competitor of any moment to the American cotton inter- 
est is India ; and although many improvements have been made for spinning 
the poor staple of that country, all experience has proved that the value of 
American cotton for the manufacturing of all except the coarsest varieties of 
fabrics is more than three cents per pound above that of East India or Surat 
cottons. So long, therefore, as the tax in question represents less thaa the dif- 
ference of value of these respective cottons, it cannot be claimed that it gives a 
dangerous stimulus to the product of India, on the one hand, or checks essen- 
tially the production of our own country, on the other. 

For these reasons, and purely as a temporary revenue measure, while the 
aggregate product of cotton in the world is in an abnormal condition, and to 
save the imposition or continuance of more injurious taxes, the commissioner 
recommends that the tax of three cents per pound on cotton be allowed to stand, 
looking to the session of Congress to be held in 1867-68 for its abatement or 
repeal, if circumstances shall/ then render it necessary. 

Taxes on watches,' plate* 4 C - — ^ ne taxes which yet continue to be imposed 
on carriages, watches, and plate, although laid mainly on articles of luxury, are 
inquisitorial in their character, and are productive of more annoyance to the 
people, and trouble and expense to the government, than is commensurate with 
any revenue derivable from them. Their repeal is therefore recommended. 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 7 

Prosecution of frauds under the revenue. — The commissioner renews the re- 
commendation of the revenue commission for the establishment of some judicial 
tribunal for the preliminary trial or hearing of cases arising under the revenue 
laws, other than the existing district or circuit courts of the United States. 
Before the establishment of the present internal revenue system, these latter 
courts were crowded with business to such an extent that great delays were 
often unavoidable; but now the cases arising under the internal revenue laws 
bid fair to exceed in number those originating from all other sources. If a court 
of lower grade, under the jurisdiction of commissioners to be appointed by the 
Supreme Court of the United States, could be established — something analogous 
to the trial justice courts existing in many of the States — taking cognizance 
only of violations of the revenue laws, the commissioner is of opinion that nut 
one case in ten would be carried to a higher tribunal ; thus obviating great ex- 
pense and delay in litigation, and rendering the administration of the law more 
prompt and efficient. 

Aggregate and specific receipts of internal revenue. — The aggregate re- 
ceipts of internal revenue for the several years since the commencement of the 
system, (1863, 1864, 1865, and 1866 ;*) the amount derived from the principal 
specific sources ; and the percentage ratio of the amount derived from each 
specific source to the whole, for each of the above named periods, are presented 
in a table in the appendix to this report, marked A. 

CUSTOMS DEPARTMENT OF THE REVENUE. 

In the customs department of the revenue, three important measures of re- 
form were adopted by Congress at its last session, viz : the reorganization of 
the appraisers' department in the New York custom-house ; the establishment 
of a statistical bureau in connection with the Treasury Department; aad the 
enactment of a law looking to the more effectual prevention of smuggling. 

The results which have followed these measures are believed to have already 
fully vindicated both their wisdom and necessity. Under the first, one of the 
most important divisions of the customs service, in the leading port of the 
country, has been entirely reorganized ; a supervising appraiser and corps of 
assistants selected mainly on grounds of fitness and experience ; and a system 
adopted which, while insuring greater efficiency in the transaction of business, 
will, it is hoped, also check in no small degree the fraudulent practice of under- 
valuations. 

Under the act providing for the establishment of a statistical bureau in the 
Treasury Department, a much-needed reform has been commenced in another 
important branch of the public service; and the commissioner confidently ex- 
pects that the new bureau, under the control of its present director, will, in its 
results, prove all that has been anticipated. 

That the new law for the prevention of smuggling is better calculated than 
any previous one to subserve the end desired is the general testimony of expe- 
rienced officials ; but, at the same time, the commissioner is obliged to report 
that the evidence presented to him indicates that smuggling, under the induce- 
ments offered by the existing high rates of duty, is largely on the increase ; and 
in the place of being, as heretofore, irregular, is rapidly becoming systematized. 
In proof of this, it may be stated that offers are now made in Europe and Ha- 
vana to deliver foreign goods of certain descriptions in New York city, free of 
duty, for a premium of twenty per cent, on their invoiced value. No derelic- 
tion of duty, however, can be charged on the officers of the revenue marine ; 
but, on the contrary, a personal inspection, made since the last session of Con- 
gress, of no inconsiderable part of this service, has indicated for it a high degree 
of efficiency and discipline. But this efficiency is seriously threatened for the 
future, through the circumstance that the rates of compensation paid to the offi- 



8 EEPOET OF SPECIAL COMMISSIONER OF REVENUE. 

cers of revenue-cutters is considerably less than that given to corresponding 
grades in the navy, and less than the usual pay for competent shipmasters, 
mates, and engineers, in the merchant service. The duties at present required 
of the revenue officers referred to are often extremely arduous — involving at 
times much boat work and frequent night exposure ; while the necessary expen- 
ditures of this peculiar service are undoubtedly greater than those attendant 
upon lengthened voyages. The commissioner would, therefore, suggest that 
the rates of compensation in the revenue marine be made equivalent to those of 
officers of corresponding rank in the navy. 

REVISION OF THE TARIFF. 

In accordance with instructions received from the Secretary of the Treasury, 
under date of September 10, 1866, (a copy of which is hereto annexed,)* and 
in accordance, also, with instructions informally received from the chairman of 
the Committee of Finance on the part of the Senate, and the chairman of the 
Committee of Ways and Means on the part of the House of Representatives, the 
attention of the commissioner, since the close of the last session of Congress, has 
been chiefly given to a consideration of the revision of the laws imposing duties 
on the importation of foreign merchandise, and especially of the bill (No. 718) 
adopted by the House of Representatives at the first session of the Thirty-ninth 
Congress, but subsequently postponed by the Senate for future action. 

Looking at the tariff solely and exclusively from a revenue point of view, few 
or no reasons can be adduced in support of a demand for any extensive change 
in its existing rates and provisions ; inasmuch as the revenue derived from the 
tariff, since its revision in 1864, has reached a point much larger than was ever 
anticipated, and beyond which no material increase can probably be obtained 
under any other condition save that of a large increase of importations — a con- 
dition which is neither desirable nor likely to immediately occur. 

In "confirmation of this view, the following table, showing the value of impor- 
tations, and the amount received from imposts on the same, for the several fiscal 
years from 1859 to 1866, inclusive, is presented: 

Fiscal year. Value of imports. Duties received. 

1859 $338, 765, 130 $49, 565, 824 

1860 362, 163,941 53, 187,512 

1861 350, 775, 835 39, 582, 186 

1862 205, 819, 823 49, 056, 398 

* Washington, September 10, 1866. 

Sm : In view of the fact that the revision of the tariff is certain to engage the attention oi 
Congress at its next session, I consider it especially desiralle that the Treasury Department 
should he prepared to furnish as much information pertinent to the subject as can be obtained 
and collected within the limited time available for the necessary inTOstigations. You are, 
therefore, hereby instructed to give the subject of the revision of the tariff especial attention, 
and to report a bill, which, if approved by Congress, will be a substitute for all acts imposing 
customs duties, and which will render the administration of this branch of the revenue system 
more simple, economical, and effective. In the discharge of this duty, you will consider the 
necessity of providing for a large, certain, and permanent revenue, keeping in view the fact 
that the existing tariff has proved most effective in this direction. 

You will therefore endeavor, first, to secure for the government a revenue commensurate 
with its necessities ; and, secondly, to propose such modifications of the tariff laws now in 
force as will better adjust and equalize the duties upon foreign imports with the internal taxes 
upon home productions. If this last result can be obtained without detriment to the revenue, 
by reducing taxation upon raw materials and the machinery of home production, rather than 
by increasing the rates on imports, it would, in my opinion, by decreasing the cost of produc- 
tion, and increasing the purchasing power of wages, greatly promote the interests of the 
whole country. In the prosecution of this work, you are authorized to call upon any officer 
of the revenue for such information as you may require and he may be able to furnish. 
I am, with great respect, very trulv yours, 

II. McCULLOCH, Secretary of the Treasury. 

The United States Special Commissioner of Revenue. 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 9 

Fiscal year. Value of imports. Duties received. 

1863 $252, 187, 587 $69, 059, 642 

1864 328, 5 1 4, 559 102, 316, 153 

1865 234,434,167 84,928,260 

1S66 437,638,966 * 179,046,630 

The reasons in favor of any change in the existing tariff rates must, therefore, be 
sought in the condition and necessities of the various industrial interests of the 
country ; especially those which are brought into competition with similar pro- 
ducing interests of other countries, with which the United States is engaged in 
trade and commerce. This being admitted, a determination of the exact nature 
of these conditions and necessities obviously becomes the first point of inquiry. 

A further reason for a revision of the tariff, but one connected wholly with its 
administration, and not bearing directly upon the revenue or industry of the 
country, is to be found in the fact, that the existing schedule of the rates of 
duty is exceedingly complicated and difficult of comprehension, owing to the 
numerous amendments and additions to the law that have been made by various 
acts of Congress. Thus the present rates of duty are assessed and colleeted 
under the successive acts of March 2, 1S61, August 5, 1861, December 24, 1861, 
July 14, 1862, March 3, 1863, June 30, 1864, March 3, 1865, March 14, 1866, 
May 16, 1S66, and July 28, 1866. Other acts relative to the collection of duties, 
reaching as far back as 1797, are also, to a certain extent, yet in force. 

For the purpose of presenting a comprehensive view of the tariff law as it now 
stands, a digest of all the laws relating to duties on imports enacted since March 
2, 1861, is submitted in connection with this report, in Appendix marked B. 

In accordance also with a resolution of the Senate, instructing the Secretary 
of the Treasury " to cause to be prepared a statement showing in tabular form 
the duties levied on different articles of imported goods under the several tariffs 
and the tariff act of 1842, and including in such tables the duties proposed by 
the tariff act now pending in the Senate," a tabular statement has been prepared 
under the direction of the commissioner, and is herewith submitted in Appendix 
marked O. 

It is obvious, therefore, that a re-enactment of all rates of duty, and of all 
provisions of law relating to the collection of the same, in one complete and well- 
digested act, would greatly facilitate the working of the law ; render its com- 
prehension on the part of the public far less difficult, and a,t the same time 
diminish the incentive and opportunities for fraudulent transactions, which now 
undoubtedly result in serious losses to the revenue, and in no little detriment to 
the industry of the country. 

It is the opinion of those most conversant with the practical working of our 
customs revenue laws, that no tariff' act of recent years, owing to a lack of har- 
mony or conflicting language with previous enactments, has been fully carried 
out according to the intent of the Congress which originated and passed it. 

INDUSTRIAL CONDITION OF THE COUNTRY. 

A somewhat extensive examination and inquiry into the industrial condition 
of the country authorizes the commissioner to report : 

1st. Great activity — industrial or speculative — during the past year, in nearly 
every section of the country, with a consequent extension of business. 

The evidence in part of this is to be found in the following results : 

A large increase in the amount of coal mined and transported to market, 
exceeding the production of any former year ; * a large increase in the produc- 
tion and exportation of crude and refined petroleum, (the quantity shipped from 

* The increase in the production of anthracite coal to Novernbe r 1, 1866, orer that of the 
corresponding period of 1865, was 2,836,782 tons. 



10 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

the Atlantic ports for the first eleven months of 1866 being 60,344,979 gallons 
against 23,888,258 for the corresponding period of 1865;) a large increase in 
the demand for and in the production and importation of lumber; an increase 
in the number of manufacturing establishments, especially of cotton, both in 
the north and i» the south, and a full employment of all iron blast-furnaces, 
if not an increase in their number ; an increase in the production of gold and 
silver in the Pacific States and Territories ; a continued demand and full em- 
ployment of all kinds of skilled labor ; and a partial resuscitation of southern 
industry and production, especially as regards sugar. 

2d. A progress in the invention of machinery, for economizing labor or 
perfecting products and processes, entirely without precedent in any former 
experience. 

This statement, apart from direct testimony taken by the commissioner on 
this subject, finds full confirmation and illustration in the following returns 
from the United States Patent Office, of the number of patents issued for inven- 
tions from 1857 to 1866, inclusive. 

Years. No. of patents. 

1857 2,910 

1858 3,710 

1859 4,538 

1860 4,819 

1861 3,340 

1862 3,521 

1863 3,780 

1864 4,637 

1865 6,220 

1866 to December 4 9,100 

3d. A continued and increasing influx of foreign immigration : the number 
for the year 1866 having been probably in excess of any year subsequent to 
1857, as is exhibited in the following table : 
Years. Number of immigrants. 

1858 123, 126 

1859 121, 282 

1860 179, 469 

1861 1 112, 705 

1862 114, 475 

1863 199, 811 

1864 221, 535 

1865 237, 397 

1866 (estimated) 250, 000 

Assuming the present average annual immigration to be 225,000, and eighty 
dollars in gold as the average amount brought in by each person, (an estimate 
based on former statistics ;) and five hundred dollars as the average value to the 
country of each individual, as a producer, we have thus as a positive addition 
to the wealth and producing capacity of the country, of over one hundred and 
thirty millions of dollars ($130,000,000) per annum. 

4th. A spirit of enterprise which seems to redouble its energy with every ad- 
ditional burden which is placed upon it. 

Under these circumstances, while the general condition of the country during 
the twelve months ending October 1, 1866, has been apparently prosperous, 
and while the experience of the last ten years demonstrates that neither war, 
excited political differences, financial distutbances, onerous and duplicated taxes, 
and ill-adjusted and unstable tariffs can reduce the progress of national develop- 
ment below a rate which is wholly unprecedented in the old States of Europe, 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 



11 



yet, at the same time, it must be obvious to even the most casual observer, that 
certain disturbing elements have grown out of the war and its concurrent and 
necessary legislation, which greatly tend to check the normal development of 
the country, to seriously diminish production and consumption, arrest the growth 
of foreign commerce, and expose our home industries most unfairly to the com- 
petition of other nations. 

The effect of these disturbing elements acting concurrently has been to create 
and maintain a most extraordinary and, in the history of modern civilization, an 
unparalleled advance in the prices of every description of labor and of com- 
modities, to decrease the purchasing power of wages and of the lawful money 
of the nation, and to place the entire industry of the country in an abnormal 
and most unsatisfactory condition. 

ADVANCE IN PBICES. 

A somewhat extended investigation respecting the advance in the prices of 
the leading articles of consumption and of rents indicates an increase of nearly 
ninety J) er cent, in the year 1866, as compared with the mean of prices during 
the four years from 1859 to 1862. 

To speak more exactly, a comparison of the published wholesale prices cur- 
rent of about fifty of the leading articles of domestic consumption, embracing 
breadstuff's, coal, candles, coffee, fish, (salt,) iron, lead, leather, molasses, oils, 
paints, provisions, beef, pork, butter, &c, rice, soap, salt, sugars, (brown,) 
tallow, teas, &c, show an average advance during the period above specified ot 
about 85 per cent, currency. (For more detailed results reference is made to 
Appendix D of this report.) 

Of the above, the advance in breadstuff's is estimated at about 70 per cent.; 
coal, (anthracite,) from 60 to 70 per cent.; salt fish, from 70 to 75; provisions — 
pork and beef — from 110 to 120; butter, over 100 percent.; rice, 100; salt, 
from 110 to 120; soap, from 80 to 90; brown sugars, from 70 to 80; coffee, 
from 30 to 40 ; and teas, from 140 to 150 per cent. 

As regards textile fabrics, the currency prices of domestic cottons in October, 
1866, show a nominal advance over the gold prices of such fabrics in July, 
1860, of one hundred and seventy-two (172) per cent.; the advance in the gold 
prices for the same period — the premium on gold for the month ending October, 
1866, being assumed as fifty per cent. — having been eighty-one (8i) per cent. 
The details of this result will appear from the tollowing table : 



Articles. 



Brown sheetings, 30 to 39 inches. 

Shirtings, 30 to 36 inches 

Printed calicoes 

Giughams 

Brown drillings, 27 to 30 inches. 

Cotton jeans 

Canton flannels, brown 

Canton flannels, bleached 



Average advance per cent. 



Prices per yard 
in July, 1860, 
in gold. 



6 to 10 
8i to 12 

8 to 11 
10 to 12^ 

71 to 9 
Uto 9 
8|to 13 \ 

9 to 14 \ 



Prices per yard 
in Oct., 1866, 
iu currency. 



19 to 24 

33 to 45 
18* to 22 

17 to 26 

24 to 25 

15 to 23 

26 to 40 



Advance per cent. 
1860 to 1866. 



Nominal. 



169 
285 
113 
91 
201 
145 

197 



172 



In gold, at 
50 perc't. 
premium. 



79 
157 

42 

27 
101 

63 



81 



12 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 



Of course a very large portion of the advance noted must be attributed to the 
high price of raw cotton, which has varied from 300 to 500 per cent, above, the 
price in 1860. 

A careful examination of the books of one of the largest cotton manufacturing 
companies of New England, made up in detail and with great care and accuracy, 
shows that the cost of manufacturing cotton goods in their mills in the year 
1866, over the average of the years from 1857 to 1861, was 133J per cent. 

On manufactures of woollens, suited for ordinary domestic use, the advance is 
estimated at 53 per cent., as is shown by the following table : 



Table showing the minimum aud maximum ]jrices of four lands of \-yard 
American woollen goods ; also of I or broadcloth for the years 1861 to 1866, 
inclusive. 





Prices per yard.* 


Average price of 
6-4 cloth per 
yard.t 


Years. 


Lot No. 1. 


Lot No. 2. 


Lot No. 3. 


Lot No. 4. 


1861 


55 to 65 cents 
65 to 80 " 
80 to 100 " 
10* to 150 " 
90 to 115 " 
90 to 100 " 

58£ per cent 


80 to 90 cents 
90 to 100 " 
100 to 125 " 
130 to 200 ' ' 
137£to200 " 
125 " 

47 per cent 


50 to 55 cents 
55 to 70 " 
75 to 85 " 
90 to 125 " 
75 to 115 " 

75 to 90 " 

76 per cent 


60 to 62* cents 
62£to 80 " 
85 " 
85 to 130 " 
110 " 
90 to 95 " 

50 per cent 


150 to 160 cents. 


1862 .. 

1863 


170 to 190 " 
190 to 200 " 


1864 


200 to 310 " 


1865 


185 to 255 " 


1866 


185 to 215 " 


Average increase of 
1866 over I860, per ct. 


33^ per cent 



General average of the whole 53 per cent. 
* i fabrics. 



f 6-4 woollen or broad cloths. 



The increase in the price of blankets kept pace with that of other heavy 
woollen goods, but has now (December, 1866) fallen to less than fifty per cent, 
in excess of the prices of 1S60-'61, or to about the prices existing in those 
years, computed in gold. 

Ordinary ingrain carpets have increased about 75 per cent. ; three-ply s, of 
Lowell company, and other best qualities, 53 per cent. ; while the advance on 
low-priced Brussels and tapestry carpets has been from 90 to 100 per cent. 

The advance in the price of ready-made clothing has been as follows : 

An invoice costing in 1860 and 1861, $100, was $115 in 1862 ; $140 in 1863 ; 
$180 in 1864 ; $170 in 1865 ; and $150 in 1866 ; showing an advance in 1866 
over the prices of 1860-'61, of 50 per cent, currency. 

On silk goods in general the advance is estimated at an average of a little 
over one hundred percent.; the lower grades having advanced since 1860 at 
still higher ratio. 

In respect to the advance in the prices of labor, no very exact and compre- 
hensive statement can at this time be made, owing to the varying nature of the 
conditions which enter into and affect the estimate ; but, so far as investigations 
of the commissioner have extended, they lead to the conclusion that, as a gen- 
eral thing, the price of labor has not advanced in an equal ratio with the price 
of commodities, although numerous exceptional cases might be quoted which 
seem to indicate the contrary. 

The following are some of the most interesting and reliable data gathered 
under this head, from personal examination or inquiry at some of the principal 
seats of the industries specified, in different sections of the country : 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 13 

Branches of manufacture. MYa ?^ ^S£ 8 fr ° m 

J 860 to 1866. 

Agricultural implements 55 to 60 per cent. 

Agricultural laborers in the northern, middle, and western 

States, average 50 do. 

Bookbinding 37J to 50 do. 

Boots and shoes — Men's 50 do. 

Women's and children's 25 to 33 do. 

First class custom work nearly 100 do. 

Car building — Skilled mechanics 60 to 75 per cent. ) fin rl 

Laborers, and unskilled 50 per cent, j c b 

China decorating 60 do. 

Clothing — Ready made 50 do. 

Custom work 95 do. 

Copper mining 100 do. 

Cotton manufactures — general average of all branches* 66f to 90 do. 

Furniture — Cabinet 85 do. 

Hardware — Files , 43 J do. 

Locks 66§ do. 

i Saws 75 do. 

Hats, wool, and fur 60 do. 

India-rubber manufactures 80 do. 

Ink, printing 75 do. 

Iron — Founding 50 to 60 do. 

Rolling 75 to 80 do. 

Wire 75 do. 

Jute manufactures 89 do. 

Locomotives and machinery in Paterson, N. J., average 93 do. 

Machinery, cotton and woollen, average .- . . 60 do. 

Machinery, general average 60 do. 

Machinists' tools 68 do. 

Paper hangings — Machine tenders and block cutters -, 50 do. 

Hand printers 72 do. 

Laborers 63 do. 

Printing — Composition 45 to 50 do. 

Saddlery and harness 62 J do. 

Shipbuilding 71 do. 

Silk trimmings, &c nearly 100 do. 

Stereotyping 50 do. 

Umbrellas and parasols 47| to 50 do. 

Woollen goods, miscellaneous — -• 67 do. 

Carpetings 85 do. 

The following estimates of the increased advance in wages (1861-'66) in the 
cities and States below named, were carefully made at the instance of the com- 
missioner, by intelligent and reliable gentlemen : 
In all the manufacturing establishments in the town of Chester, 

Pennsylvania, the estimate average increase is 26 per cent. 

In Canton, Stark county, Ohio 57^ do. 

In the city of Worcester, Massachusetts 87£ do. 

*As regards the advance of wages in the cotton manufacture above given, it should be 
stated that, as a consequence of the withdrawal of men for the war, and from the scarcity of 
skilled operatives, a much younger and less efficient class of operatifes was employed in the 
manufacture of this and other textile fabrics ; and that consequently a larger number have 
been required. If the per cent, of advance in wages should be cast upon the amount earned, 
by an operative of equal age and efficiency in all textile manufactures, the average would be 
nearer the higher than the lower rates specified in the table. 



14 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

In the city of Baltimore, Maryland, carpenters 100 per cent. 

Plumbers and tinners. 75 do. 
While in all branches of industry, including laborers as well 

as mechanics, the general average increase is 50 do. 

In the State of Ohio, where the large majority consists of farm 

laborers, the average is 50 do. 

In Massachusetts the increase in mechanics' wages is 60 do. 

While that of all employes in this State, male and female, and 

including farm laborers, is 50 do. 

In western New York the increase in wages of skilled farm la- 
borers has been seventy-six per cent. ; for month and day la- 
borers from fifty to sixty per cent.; for mechanics' labor from 
fifty to one hundred per cent. 

The following exceptional cases may also be given as illustrative of the recent 
advance of wages : 

A careful examination of a* rolling-mill in Pittsburg, Pennsylvania, making 
band-iron, showed a disbursement for wages, per week, of five thousand two 
hundred dollars in 186G, against one thousand seven hundred in 1860 and 1861 — 
the mill working to the same capacity and employing exactly the same number 
of hands in both cases. 

The average wages earned by melters, forgers, and rollers, employed in the 
steel works or' Pittsburg, and working nine hours per day, during the month of 
October, 1866, was reported to the commissioner as eight dollars per day. 

The following rates of wages are also reported to have been paid during the 
past year in the same city, in the manufacture of iron and glass : 

Skilled hammer-men, working, on an average, five days per week, eight dol- 
lars per day; head- nailers, superintending four machines, eleven dollars per 
day ; puddlers, six to seven dollars per day ; blowers of bottles and window 
glass, two hundred and seventy-five dollars per month. During the months of 
April and May, 1866, the rates of wages paid in certain of the glass-works of 
Pittsburg, are reported to have averaged eleven dollars and forty cents per day. 

Bricklayers and masons have received from four to seven dollars per day in 
different sections of the country during the past year. 

The average advance in the rents of houses occupied by mechanics and 
laborers in the great manufacturing centres of the country, is estimated to have 
been about ninety per cent. ; in some sections, however, a much greater advance 
has been experienced, as, for example, at Pittsburg, where two hundred per 
cent, and upward is reported. In many of the rural districts, on the other hand, 
the advance has been much less ; and in New England, where the manufactur- 
ing corporations are usually the proprietors of the tenements occupied by their 
operatives, little or no advance has been reported. In cases like the latter, 
where rents have not appreciated, the average rise in wages has been undoubtedly 
in excess of the advance in the price of commodities. 

The general result of an examination and comparison of all the statistics 
gathered leads therefore to the opinion, that the average increase in the prices 
of labor, since 1S60, has been about sixty per cent , and of commodities, as 
already stated, about ninety per cent. 

It further appears, from an examination of the United States census statistics 
of manufactures, in 1860, that the average monthly wages of employes, in all 
branches of manufactures, was, of males, twenty-seven dollars and ten cents, 
and of females, twelve dollars and fifty cents ; while, by the census of the State 
of New York, in 1865, the average monthly wages, in the whole State was, for 
males, forty-four dollars, and for females, twenty dollars ; being an increase over 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 15 

the wages of 1860-61, of sixty-two per cent, for males, and sixty per cent, for 
females. 

The effect of the great increase and disturbance of prices thus noted has been 
as follows : 

1st. A decrease of production and consumption, and a partial suspension of 
national development — a result fully in accordance with a well-recognized law 
of political economy respecting prices. 

This assertion finds a most striking confirmation in the following exhibit of 
the results of industrial production in the State of Massachusetts, as obtained 
by comparing the results of the state census of the years ending May 31, 1855 
and 1865, respectively — the articles of cotton goods, calico, woollens, paper, 
rolled and slit iron and nails, clothing, leather, boots and shoes, fisheries (mackerel 
and cod,) being selected as fairly representing the entire manufacturing industry 
of the State. 

From this comparison, it appears that there was a smaller number of hands 
employed in these industries, in 1865, than at a period ten years earlier, (1855 ;) 
the nominal decrease being about eleven per cent. That a part of this decrease 
should be referred to a more extensive use of labor-saving machinery is altogether 
probable ; but it would also, we think, have been reasonable to expect that such 
a decrease would have been entirely compensated for by an increase of con- 
sumption. 

It would also appear that the gold value of the industrial products specified 
was, for the year 1865, nearly three and one-half (3J) per cent, less than the 
gold value of the year 1855 — one hundred dollars, in gold, during the State 
fiscal year 1854-'55, being the equivalent (as determined by careful computation) 
of two hundred and seven (207) dollars in currency in 1864-'65. 

Referring, now, to the above enumerated industries specifically, we have the 
following results : 

Cotton manufactures — other than calico. 

Decrease in the number of hands employed 31 per cent. ; decrease in the 
quantity of raw cotton used 56 per cent. 

The proportionate number of yards oft cotton cloth manufactured in 18B4-'65, 
to one hundred yards manufactured in 1854-'55, was fifty-three yards, showing 
a diminution in the quantity of product of forty-seven per cent. 

The average value of cotton goods per yard (exclusive of calico) appears to 
have been in 1855-'55 7 t 7 q cents per yard; in 1864-'65 27 T ^- cents, currency, 
per yard; or, adopting the average gold value of currency for the year 13^ 6 q 
cent, gold, per yard, showing an increase in the cost per yard, in gold, of seventy- 
five per cent. 

Other selected manufactures. — An examination of the returns, relative to the 
other industries specified, shows, that, as regards the number of hands employed, 
there was an increase in the industries of woollens, paper, rolled and slit iron 
and nails, clothing, leather and fisheries , and a decrease in the manufactures of 
calico, and boots and shoes, as well as in the cotton goods before specified. 

As regards the aggregate value of the products of the same industries, there 
was an increase (gold estimate) in the calico, woollens, paper, and fisheries, and 
a decrease in rolled and slit iron and nails, clothing, leather, and boots and shoes. 

With the exception of woollens, however, the increase in the value of the ar- 
ticles specified was in a far less ratio than the increase which is shown by the 
United States census to have occurred between 1850 and and 1S60. 

Assuming that the ccqrital employed in these institutions was all invested 
prior to any increase in the value of gold, as compared with currency (that is, 
prior to January, 1862) — the ratio to the increase of capital from 1854-'55 to 
1864-'65 would appear to be but about one-fifth of the ratio of increase of the 



16 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

real and personal value of property in the entire country, indicated by the Uni- 
ted States census as having obtained from 1850 to I860. As the above assump- 
tion, relative to the average date of investment, however, is more favorable than 
the facts warrant, the relative rate of increase was probably really less than that 
indicated. 

For further details in regard to these industrial returns, reference is made to 
the Appendix marked E, accompairpng this report. 

Again, assuming the accuracy of the published returns of the manufacturing 
products of the city of Pittsburg* for the year 1S65-66 (to wit, &64,2S0,069, 
currency,) as compared with those for the corresponding period of 1859-'60 (to 
wit, $42,805,500 gold,) and reducing the returns of the later year to the gold basis 
of the earlier — the average premium on gold for the year being assumed at fifty 
per cent. — we have results very nearly equivalent to those obtained from the 
comparison of the census returns of Massachusetts — namely, no material in- 
crease in the aggregate value of products. 

It should also be borne in mind, in this connection, that a cessation of pro- 
gress in the United States, in view of the rapid developments of former years, 
cannot be regarded as other than retrogression. 

Such, however, is the inherent flexibility and vitality of American industry, 
and the resources of the country, that the experience of other countries affords 
but few criteria by which results in our own can be estimated. This is strikingly 
illustrated in the case of one particular article — lumber — which, before the expi- 
ration of the reciprocity treaty in March, I860, was imported into the United 
States from Canada free of duty. By the repeal of this treaty, Canadian lum- 
ber became subjected to an impost of twenty per cent.; the effect of which, 
added to prices already unprecedentedly high, would, according to all accepted 
politico-economic theories, have been largely to diminish both foreign importa- 
tions and domestic consumption. On the contrary, the statistics of the past 
season show that the demand for, and the importation of, Canadian pine lumber 
into the United States has greatly increased, while the prices, notwithstanding 
an increased production, have betn fully maintained or advanced. 

The lesson of this showing is, that the enterprise and sagacity of the Ameri- 
can people have managed to find a profitable employment for a vast amount of 
lumber, notwithstanding its continued abnormal and extravagant prices ; but at 
the same time we are also compelled to make the statement, which to any ob- 
server needs no proof, that, in consequence of the high prices of lumber, there 
has been a very great diminution in the construction of houses, factories, and 
ships — thus directly entailing an increase of rents, manufactured products and 
freights ; and indirectly swelling the volume of prices of all labor and commodities. 

Another result arising from the great enhancement of prices, above referred 
to, of all labor and materials is, that the products of American industry are ex- 

* The following table shows the reported business of the city of Pittsburg, in detail, at 
the respective periods mentioned : 

Year ending March — 
Products. 1860. 1866. 

Iron and steel .$19,030,000 $27,124,932 

Brass, copper, tin, &e 865,000 1,947,322 

Glass, oil, coal, &c 6,614,000 14,659,104 

Combined material 965,500 1,815,271 

Liquidnature 1,250,500 1,506,151 

"Wood 1,985,000 2,291,246 

Chemicals 367,000 506, 045 

From vegetable matter 886,000 1,168,978 

Tcxile fabrics 3,990,000 4,650,989 

Animals and their products : 6,233,000 8,074,981 

Total 42,805,500 64,280,069 



REPORT OF SPECIAL COMMISSIONER OF REVENUE 



17 



posed to a most unfair competition in their own and foreign markets vrith the 
similar offerings of other countries, produced from untaxed raw materials, with 
the further great advantage of cheaper capital and lower wages for labor. In 
fact, in nearly every department of American industry the possession of the 
home market is seriously interfered with, while our ability to compete with for- 
eign nations in foreign markets is restricted to the sale of a very few articles in 
which the American producer is largely favored by natural or accidental advan- 
tages, as in the case of petroleum, cotton, sewing machines, &c. 

The following table, furnished by the Bureau of Statistics, shows the decrease 
in the exportation of various articles during the fiscal year 1S66, as compared 
with the corresponding years 1S60, 1561, 1863, 1SG4, and 1565 : 



Articles. 



Year 1860. YearlS61. rear 1563. Year 1864. Year 1565. Year 15* 



Apples, green and dried 

Ashes, pot and pearl 

Beer. ale. porter, and cider, in 



Value. 
$206, 055 

500. 500 



Value. 
$269, 363 
651, 54? 



casks 



Beer, ale, porter, and cider, in 
bottles 22,203 

Boots and shoes 

Butter i 1,144.301 

Cables, cordage, and twines 246, 572 

Candles, other than sperm, 
pararfine, and adamantine 

Clocks 

Copper 

Copper and brass, manufac- 
tures of. not specified 1, 664, 122 

Cotton manufactures, printed 

and dyed 3, 356, 449 

Cotton manufactures, miscella- 



13,604 



Hats of wool, fur, or silk 

Hats of palm leaf, straw, &c 

Hemp 

Hops 

Lead and lead pipe 

Leather 

Coal 



5, 792, 752 

US. 770 
90. 530 



50, 446 
374, 309 



&oap i 

Tobacco, manufactured 3, 370. 074 

Wheat flour ; 

Wood manufactures, not spe- 
cified : 2, 703, 095 



0. 355, 983 
255, 274 



Value. 
8364. 60? 
5-3. 704 

101, 507 

27,669 

1,329,009 

6, 733. 743 

409, 050 



0. 375. C09 1,026,038 
2, 215, 032 630, 558 



4. 364. 379 

' 106. 512 

50,444 



2,006.053 j 
6,241 
555. 202 



1, 951. 576 

51. 340 

207. 543 

70. 348 

1, 733. 065 

20. 634 

634, 574 



742,828 



736, 524 
3. 384. 544 



2, 344, 079 2, 549, 056 



$733. 191 
468 - 

101, 244 

•: t 73 

1. 415 775 

6, 140. 031 
553, 497 

1, 027. 931 

476. 717 
43. 009 

0:5.343 



945, 664 

9L619 

96.391 

246. 057 

1. 217. 075 

18.718 

290.657 ' 

676.444 

790, 870 

3.603.756 

2o, 588, 249 j 

638.435 



Value. 
$578 301 

7 2 7 2 2 9 

141, 345 

21.806 

7, 234, 173 
72 348 

1,251.123 
905.541 
699, 647 

280, 988 



2,558, 

190. 

253. 

25! 
1, 348. 

129. 

517. 

B21 

983, 
3, 439. 
23 222 

B58, 



876 
198 
025 
393 

•:-3 

■:■:•: 

717 

'."8S 
477 
979 

03. 

236 



Value. 
$1 2 19* 

298 ::.- 

61,200 

4. 245 

Z^j. 350 

1,267 B51 

173. 552 

614, 842 

344. 168 

33.553 

110, 208 

5r 742 

973. 407 

74. 730 

40. 741 

27. 161 

108,752 

2. 323 

129,700 

456.955 

662. 291 

1 794 38 

18, 396, 686 

720,625 



The foreign commerce of the United States is being, as it were, swept from 
the ocean ; and it is reported to the commissioner, by experienced shipowners of 
Xew York, that no voyage with an American vessel can be planned at the 
present time, from the United States to any foreign port, with a reasonable ex- 
pectation of profit. 

A reference to the official returns shows the amount of American registered 
tonnage, engaged in foreign trade, in 1865-'66, to have been but one million and 
a half tons, (1,492,924,) as compared with two and a half millions of tons 
(2,546,237) in lS59-'60 ; which, allowing for the difference between the old and 
new measurements, indicates a decrease in five years of over fifty per cent. In 
1S53 the tonnage of the United States was about fifteen per cent, in excess of 
that of Great Britain, while at the present time it is estimated at thirty-three 
per cent. less. 

An examination of the official returns of the coastwise and inlaud commerce, 
allowance being made for the difference of measurement, also shows a decrease 
in this branch of about twelve per cent. It should, however, be stated, that a 
part of this reduction is probably due to the substitution of steamers for sailing 
vessels. 

Out of one hundred and ninety-one American vessels engaged in the Brazilian 
or South American trade, in lS61-'62, but thirty are reported as remaining; 
Ex. Doc. 2 2 



18 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 



while the number of foreign vessels engaged in the same trade has, during the 
same time, increased nearly threefold. The immediate cause of this change was 
undoubtedly the ravages and frequent presence upon this part of the ocean of 
the Alabama and other confederate privateers, but the destruction of property 
due to this cause would ere this have been repaired had the ordinary conditions 
of trade existed and the cost of constructing vessels continued unenhanced. 
Instead, however, .of building ships, as formerly, for all nations, this particular 
branch of business has, to a great extent, been transferred from the Atlantic 
coast of the United States to the British provinces ;* and on the whole Atlan- 
tic coast there has not been probably as many ships constructed during the past 
season as in the two British provinces of New Brunswick and Nova Scotia 

The class of ships which cost, at the present time, in the city of New York, 
about one hundred dollars per ton (currency) to build and equip ready for sea, 
do not cost much over forty dollarsf (gold) per ton to build and equip in the 
British provinces. 

It is further reported to the commissioner that during the month of Novem- 
ber there was but a single vessel in the course of construction in the shipyards 
of the city of New York, and but one or two in the city of Boston. 

For a more detailed statement respecting "the recent decrease of American 
commerce, reference is made to a report on this subject made to the Secretary 



* The following official tables show the extent of the increase of shipbuilding in some of 
the British provinces during the years named: 

In I860. In 1865. Increase. Increase. 

Tons. Tons. Tons. Per cent. 

Shipping owned in Nova Scotia 234,748 403,000 168,252 71 

Shipping owned in New Brunswick 147, 083 249, 695 102, 612 69 

Tons. 

Shipping built in New Brunswick in 1864 92,605 

Shipping built in New Brunswick in 1865 65, 474 

Shipping built in Nova Scotia in 1 864 73, 038 

Shipping built in Quebec and exported in the year ending June 30, 1 865 47, 262 

Shipping built in Quebec and exported in the year ending June 30, 1866 41, 115 

t The following extract of a letter from an intelligent shipowner of St. John's, N. B., a 
merchant of more than forty years' experience, is conclusive upon this point : 

"A spruce ship to class five years, iron fastened, hull and spars complete, with iron knees, 
can be had at about twenty-six dollars per ton, carpenter's measure, (about one-tenth more 
than registered tonnage.) A copper-fastened ship, to class A 1 for seven years, would cost 
about thirty dollars (gold) per ton. To obtain this class she is required to have hackmatack 
top, as this wood is far preferable to spruce. A seven years' ship of one thousand tons can 
be built, rigged, and all ready for sea, with cabins finished, boats, one suit of sails, standing 
rigging and all stays of wire rope, running rigging of manilla, and delivered in your market, 
at forty-eight dollars to fiftydollars per ton, (gold,) at a profit.' 1 '' 

One of the most intelligent and reliable shipbuilders of Bath, Maine, (where peculiar facili- 
ties exist for building ships at low rates, ) furnishes the prices for which a ship of one thousand 
tons, to class A 1 for seven years, can be built in that port: 

Hull iron fastened, with spars, fifty-eight dollars per ton ; copper fastened, sixty-three 
dollars per ton ; hull copper fastened, with spars, sails, rigging, boats, &c, complete and 
ready for sea, eighty-three dollars per ton, currency. 

The following table shows the comparative cost (in gold) of building a first-class ship of 
one thousand tons in St. John's, N. B., and in the cheapest shipbuilding port in the United 
States, (gold at forty per cent, premium :) 



- • 


In St. John's. 


In Bath. 


Increased 
price. 


Increase 
percentage. 


Hull and spars, iron fastened 

Hull and spars, copper fastened 

Ship (copper fastened) ready for sea.. 


$26, 000 
30, 000 

48, 000 


$41,428 57 
45,000 00 
59,285 71 


$15, 428 
15,000 
11,285 


59.34 

50 

23.51 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 19 

of the Treasury by the director of the Bureau of Statistics, in the Appendix 
marked F. 

What is thus asserted of ships daring the past year, has been, and is even 
now, also true of the business of printing and binding books. American pub- 
lishers have been able to send their MSS. to England, have their works printed 
and bound there, and returned, paying an impost duty of twenty-five per cent, 
in gold, cheaper than they could buy paper and have the same work done in the 
United States by American mechanics ; and so well recognized, indeed, has 
become this practice, that the American Publishers' Circular now classes its 
weekly list of American publications into those printed and published in the 
United States, and those published here, but manufactured abroad. 

Previous to 1860, about one-half of the product of the copper mines of Lake 
Superior was exported to France and Germany ; now the proprietors of these 
mines represent that their whole investments are threatened with destruction, 
through failure to secure even the home market. 

The commissioner would also call attention to the fact that durfcg the past 
year, flour from France and starch from Great Britain (two products in respect 
to which it might be supposed that the United States would always maintain a 
pre-eminence in production) have been imported into the ports of Boston and 
New York, with a view of being sold at a profit. 

Again : of the machinery designed for the numerous manufactories now in 
process of construction, especially those for the manufacture of cotton and for 
the refining of sugar, a very large proportion (fully one-half in quantity and 
value) will be of foreign construction ; the price being about one-third less than 
that for which the same can be contracted for in the United States.* American 
axes, shovels, picks, ploughs, and other agricultural implements, as well as cut- 
nails, in virtue of superior workmanship, improved machinery, or established 
reputation, still hold their own in foreign markets ; but in regard to many other 
articles of hardware,! in respect to which the American manufacturer could, in 
1860, defy all competition, the former export demand is now not only almost 
entirely lost, but the possession of the home market is seriously threatened. A 
single one of many statements presented to the commissioner may be reported 
in this connection : 

The contract price for the wrought-iron flasks manufactured and delivered in 
the city of New York during the past year for the New Almaden Quicksilver 
Company, of California, was one dollar and seventy cents in gold ; while the 
price for the same article, since contracted for in England, deliverable in San 
Francisco, freight, insurance, and all commissions, included, is one dollar and 
eight cents in gold. It may also be noted, that the workmen employed in the 
manufacture of these articles in New York were brought from the same estab- 
lishment now making the flasks in Great Britain. Similar reference might also be 
made to the manufacture of umbrellas, braids of silk and worsted, every descrip- 
tion of worsted goods, cotton hosiery, and many other articles. 

As an offset to the adverse influences of this condition of affairs, the acknowl- 
edged traits of the American character — perseverance, enterprise, and fertility of 
resources — seem never to have manifested themselves more strongly and sig- 
nally than at present. Manufacturing establishments are kept in motion at the 

* The commissioner estimates the value of the machinery for American manufacturing 
establishments, now in the course of construction in Europe, at about three millions of 
dollars. 

t An illustration of the extent to which the manufacturers of hardware are threatened with 
a loss of the home market is found in the statement that the importations from England for 
the first month of the present fiscal year were, of hardware, £51,770 against £32,452; and 
of cutlery, £23,162 against £16,159, in July, 1864, and £10,959 in July, 1863; while the 
increase in the importation of steel is nearly two hundred per cent., haying been £23,000 in 
1865, and £66,000 in 1866. 



20 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

merest appreciable profit, or even with a present certainty of loss ; while every 
expedient for economizing labor and perfecting product has been resorted to. 
Ample proof of this, apart from the personal experience of every investigator, is 
to be found in the records of the Patent Office, already cited, which show an 
increase of nearly one hundred per cent, in the number of patents issued in 
1866 over those of 1860. Results like these cannot be regarded as other than 
great compensations for the injurious influences to which the manufacturer is 
now exposed from various causes ; and, on the return of affairs to their normal 
condition, will contribute greatly to the strength and stability of the American 
industrial interests as well as to the wealth and prosperity of the whole country. 

Another effect of the abnormal advance in the prices of labor and commodi- 
ties noted, is the retardation of the extension of manufacturing industry. Mills 
built at the present time, at an advance of from seventy to one hundred per 
cent, on the cost of buildings and machinery over the cost of similar establish- 
mepts built prior to 1862, must obviously work at a great disadvantage where 
their products compete for a market with the products of those of equal pro- 
ductive capacity, operated on a basis of fifty per cent, less of invested capital ; 
and again, even when adventitious circumstances affecting demand and supply 
may seem to warrant a remunerative profit on the present expenditure, capital- 
ists naturally hesitate in regard to investments which, in the course of a few 
years, may, by a fall in prices, be chargeable with a depreciation of fifty per 
cent, or upwards. 

A continuance of this state of things, it is obvious ; by diminishing competi- 
tion, not only tends to maintain prices, and to give establishments, constructed 
at former reduced rates, somewhat of the character of monopolies, but also turns 
the increased demand for commodities, consequent upon the increase of popula- 
tion in the country, almost entirely to the advantage of the foreign producer. 
Instances are reported to the commissioner where corporations have set aside 
from their earnings, during the past few yearsT large sums for the erection of 
additional manufacturing establishments for the extension of their business, but 
have resolved to delay the expenditure of such appropriations until the rates 
at present commanded for labor, materials, and machinery are reduced consid- 
erably below the present average. The effect of this is, therefore, not only to 
arrest a most desirable and healthful increase of productive industry, and an in- 
crease of property especially available for local and State taxation, but the cap- 
ital thus diverted from its legitimate employment affords increased facilities for 
•unrestrained speculation; thus intensifying an evil whose injurious effects on 
the business of the country are already strikingly apparent. 

It should also be borne in mind, as another result of the high prices lin- 
ger consideration, that the rate of interest to be paid by all new industrial en- 
terprises is so great as, of itself, to almost forbid prosperity. If with money 
■quoted at the leading centres at from five to six per cent, this may seem para- 
doxical, it is only necessary to remember that one hundred thousand dollars 
judiciously invested will spin no more cotton or wool, nor manufacture any 
-greater quantity of iron in 1866, than an investment of fifty thousand dollars 
would accomplish in 1860 ; and as the minimum rate for money loaned for per- 
manent investment, in enterprises of this character, is not less than seven per 
cent., it follows that the rate of interest paid by the American manufacturer of 
to-day, as compared with the manufacturer of 1860, cannot be less than four- 
teen per cent., which entering in, as an element of the cost of his products, must 
again reappear in the prices required for them in the market. 

That investigation under such circumstances should reveal any degree of 
national progress, and that the treasury, taking into consideration the very con- 
siderable abatement of internal taxation at the last session of Congress, should 
continue to receive a surplus o§ revenue, cannot be regarded as other than one 
of the most interesting facts connected with our financial and industrial history. 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 21 

At the same time the demand for relief from the producing interests of the coun- 
try, both manufacturing and agricultural, is most urgent and general ; and how- 
ever it may have been heretofore, it is certain that at present, in many descrip- 
tions of manufacture, the internal rates of taxation, superadded to the high prices 
paid for raw materials and for labor, sweep nearly all the profits into the coffers 
of the government, and in many instances actually offer a bounty to the for 
eign competitor. In this matter the commissioner wishes it to be understood 
that his statements are not based upon mere representations, but he has in re- 
peated instances visited manufacturing establishments, and verified the truth of 
representations by carefully investigating the elements of the cost of produc- 
tion, from the purchase of the raw material up to the sale of the finished pro- 
duct. 

And here a word in reference to the alleged profits of manufacturers may not 
be inappropriate. The popular impression that manufacturing in many of its 
branches has been, for the last few years, exceedingly profitable, is undoubtedly 
correct. The significant answer of one of the largest manufacturers of the 
country, to a question under oath before the revenue commission in 1865, 
touching the then rate of his profits, was, " painfully large ;" and at the present 
time, in some branches, the percentage of gain on the investment is still most 
considerable. But it should also be remembered that, in perhaps a majority of 
those cases where enormous profits in manufacturing have been realized, the 
profits in question have been the result of extreme advances, " consequent upon 
the war," in the prices of raw and manufactured material previously on hand, 
rather than from the operations of strictly legitimate business. In illustration 
of this, the commissioner would refer to the case of a single manufacturing cor- 
poration in New England, in which it was proved to his satisfaction that if the 
corporation in question had, at the commencement of the war, burnt their mills, 
lost their insurance, and sunk their capital other than what was then invested 
in cotton, and had subsequently sold their cotton at the highest piices obtain- 
able, in place of manufacturing it, the result would have afforded the stockhold- 
ers a permanent annuity of at least twelve per cent, on their original invest- 
ments. 

DISCUSSION OF CAUSES. 

Our investigations thus far establish what was before perhaps sufficiently 
apparent to every observer, viz : that the producing interests of the country are, 
on the whole, in an abnormal and unsatisfactory condition ; and as the effects 
of this abnormal condition become most apparent to the manufacturer and the 
agriculturist in the competing sale in his own market of foreign goods at a low 
valuation, the desire for relief by legislation naturally manifests itself in a 
demand for an increase of the tariff. 

Disease, however, in the body politic, as well as in the body organic, is made 
apparent only by its effects ; aud a recognition of these effects, followed by an 
inquiry into and an analysis of causes, must precede any intelligent and successful 
attempt to discover and apply remedies. A prescription of remedies under any 
other circumstances, in the one case as well as in the other, must be simply em- 
piricism. Recognizing, therefore, this principle of investigation, let us next, as 
an indispensable precedent to the discussion of remedies, endeavor to ascertain 
the causes which, through their resultant of high prices, have produced the 
disturbing effects already noted upon the industry of the country. These causes, 
stated in the inverse order of their importance, appear to be as follows : 

FIRST CAUSE A SCARCITY OF LABOR, ESPECIALLY OF SKILLED LABOR, IN THE 

COUNTRY. 

The diversion from the industries of the northern States, consequent upon 
the war, is variously estimated at from five hundred thousand to seven hundred 



22 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

and fifty thousand men. It is not to be understood that these figures represent 
an absolute loss to the industry of the country, although such loss, from casual- 
ties and diseases incident to war, was undoubtedly very considerable; but the 
universal testimony of manufacturers is, that the operatives who entered the 
army from their establishments have not, as a general thing, returned to their 
old employments. In two instances where a somewhat careful examination was 
made by the proprietors of manufacturing establishments in different sections 
of the country, the following results have been reported to the commissioner. 
In the first instance, out of one hundred and twenty-seven men entering the 
army from an iron establishment in one of the middle States, only seventeen 
are known to the proprietors to have resumed their former occupations ; and in 
the second instance, out of sixteen leaving a manufactory in a New England 
State, but two individuals are believed to have returned. Of this deficit, some 
have engaged in the cultivation of cotton, and in various other industrial pur- 
suits in the south ; a much larger percentage have sought new homes and new 
employments at the extreme west, or on the Pacific coast ; while others, taking 
advantage of the capital made available to them through the -payment of boun- 
ties and previous savings, have become principals rather than subordinates in 
business, or, in cases of persons of foreign birth, have returned to the countries 
of their nativities. 

In one case reported to the commissioner — that of a manufactory of carved 
umbrella handles — the business, through the withdrawal of skilled laborers by 
reason of the war, was for a time interrupted and almost destroyed ; and is now 
being prosecuted with operatives unskilled to such an extent that an experience 
of from one to two years will be required to place the business in a position of 
advantage in reference to foreign competition in the production of these articles 
equal to what it had obtained previous to the war. 

The continued rapid and disproportionate growth of nearly all large cities, as 
compared with the small increase of population in the rural districts, shows 
that speculation, and the profit obtainable by exchanging rather than by pro- 
ducing, offer greater inducements at present to many than the pursuits of their 
ordinary or former industries, and must be recognized as one of the causes 
which have contributed to a scarcity of skilled labor. 

The opening up of many new employments to women, coupled with an in- 
creased prosperity of the agricultural classes, has also produced, in many sec- 
tions of the country, an unusual scarcity of female operatives. This is partic- 
ularly the case in the manufacturing districts of New England, and has not 
been remedied by a large advance in wages. The average rate of wages paid 
to adult female operatives in New England cotton mills* is reported to be one 
dollar per day, while in cases of the more skilled operatives, earnings of from 
twenty to thirty, and even forty dollars per month, exclusive of board, are re- 
ported. As an illustration of the independence of labor over capital in this 
department, it may be stated that, during the summer of 18G6, the product of 
the cotton mills of New England was variously reduced from five to twenty- 
five per cent., through the inability to obtain female operatives, even with the 
inducement of the highest rates of wages ever paid in this branch of manufac- 
ture. In one instance specifically reported to the commissioner, (viz : the 
Amoskeag Manufacturing Company, New Hampshire,) at least twenty-five per 
cent, of the machinery stood still for a period of three months in 1S6G, for the 
sole reason of an inability to procure operatives. 

* The average wages of female operatives, between the ages of twenty and sixty, in Great 
Britain, at the present time, are thus reported : 

In England, per week 12s. 6d.=§3 12^- in gold. 

In Scotland, per week ]0s. 6^.= 2 62^ " 

In Ireland, per week : 9s. 9d.= 2 44 " 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 23 

Another result growing out of this great and competitive demand for labor 
is, that the labor itself becomes unstable in its character ; to meet which a not 
uncommon practice has prevailed in New England of offering ten per cent, in 
addition to the ordinary rates of wages, conditioned on the continuance of the 
engagement for a certain definite period. It is, therefore, obvious that, how 
much soever this instability in the prices and in the supply of labor may be to 
the advantage of the operatives, it constitutes an almost insuperable obstacle to 
production at the minimum cost, and must, therefore, be reckoned as one of the 
disadvantages from which the foreign competitor of the American manufacturer 
is at present wholly exempt. 

The volume of immigration now pouring into the country affords but little 
immediate relief to the acknowledged scarcity of skilled labor, inasmuch as the 
bulk of it is purely agricultural, and seeks a home and employment in the ex- 
treme west. Owing to this immigration, however, and to the circumstance that 
agricultural labor has been supplemented and relieved by machinery to a greater 
extent than almost any other department of production, the interests of agri- 
culture have suffered much less than those of manufactures dnd commerce. 
This statement finds a striking illustration in the fact that during the period of 
the war, notwithstanding the great draught from the agricultaral States to the 
army, the harvest, through the more extensive use of machinery,* increased 
rather than diminished. Thus the State of Iowa, which, out of a population, 
in 1860, of 675,000, furnished to the army, from May, 1861, to the end of 
1863, 52,240 men, nevertheless increased her number of acres of improved land 
from 3,445,000 in 1859, to 4,700,000 in 1862, and 4,900,000 in 1863 ; and her 
product of wheat from 8,795,000 bushels in 1862, to 14,592,000 in 1863. 
Again, in 1859 the amount of wheat raised in the State of Indiana was 
15,219,000 bushels ; while in 1S63, notwithstanding the State, out of its popu- 
lation, in 1860, of 1,350,000, had furnished to the army more than 124,000 
fighting men, the annual product of wheat exceeded 20,000,000 of bushels. 

Another fact worthy of note in this connection is the change which recent 
high prices ^md the great demand for skilled labor have occasioned in the cha- 
racter of the workmen employed in the various mechanical establishments of the 
country. Formerly these operatives were almost exclusively of American 
birth ; now a large proportion are of foreign birth ; while the testimony as 
respects the comparative skill and constructive ability of the latter is almost 
invariably favorable. This result is certainly a gratifying one, inasmuch as it 
proves that the influences which surround the immigrant in the United States, 
even in her large cities, are of a character which on the whole tend to elevate 
him, and to induce him to leave the crowded walks of unskilled and less pro- 
ductive labor for those which are certain to increase much more rapidly the 
wealth, not only of the individual but also of the state. 

*The following extract from a communication addressed to the commissioner from one of 
the most intelligent agricultural writers of the country, living in western New York, is sig- 
nificantly illustrative of this point : 

"This state of things [the scarcity of labor] has stimulated into great activity the untir- 
ing genius of the American mechanician to invent and introduce labor-saving machinery to 
meet every exigency of the farmer, manufacturer, and mechanic ; much of which has been 
invented within a few years, and the earlier specimens greatly improved. 

"The reaper and mower have become 'institutions' — a necessity— and no farmer of any 
standing ignores their use. The machinery for raking and loading hay in the field, and the 
unloading in the barn and on the stack, the potato digger, the corn cutter, the bean puller, 
the cultivator, the corn and bean planter and seed sower, threshing machines, corn shellers, 
fanning mills, straw and root cutters, hay rakes, tile ditchers, &c, &c, though not all of 
recent introduction, have all been greatly simplified and improved ; in short, every imple- 
ment of farm husbandry, from the hoe to the reaper, has undergone various transformations 
for the better since the late change of the times, and almost every variety of farm and me- 
chanical labor is bow performed, or greatly assisted, by inert matter, that heretofore was a 
heavy tax on human muscle and sinew." 



24 EEPORT OF SPECIAL COMMISSIONER OF REVENUE. 

SECOND CAUSE. 

The secjnd cause to which the present inflation of prices may be attributed, 
is the adoption, on the part of the government, as a measure of value, as a 
medium of exchange, and as a legal tender, of an irredeemable paper currency. 
Lest we may be misapprehended on this point, and be charged with attribut- 
ing to an abundance of money an ip.fliienee on prices, which economical science 
is not now disposed to admit, we state at the outset (hat we have failed to find, 
either in the history of our own or of other countries, such a relation between 
the volume of the currency and the prices of commodities as will justify the 
conclusion that the former determines the latter ; but this is on the assumption 
that the currency be one of real money, that is, gold and silver, or their ex- 
changeable equivalent. 

The best authorities in Europe predicted a heavy decline in the value of gold 
as a consequence of the discoveries in California and Australia; but it seems 
now to be established that this decline does not, as manifested by the advance 
of prices, exceed fifteen or twenty per cent. Various causes have been assigned 
te explain this moderate influence. Those which seem to us most probable are 
the following: First, the mining operations of California and the other Pacific 
States, and of Australia, have been of themselves a vast addition to the product- 
ive development of the world. Directly and indirectly they give employment 
to many millions of people, who, prior to these discoveries, had to be supported 
by other industries. Thus the very process of supplying to the world an en- 
larged store of the precious metals has created a powerful absorbent of them as 
money. A still more potent influpnce is the stimulus which an abundance of 
real money gives to all business. This influence, which extends over the whole 
world, as far as money and civilization go, does much to neutralize the effect of 
a large addition to the supply of gold. Commerce is the great equalizer of 
values, and this truth has been nowhere better illustrated than in the history 
of the precious metals. The time when a few glittering beads, or other gew- 
gaws, could win from savages a rich exchange of gold and silver, or when the 
hoarded wealth of India could be got by the barter of fabrics of small cost but 
high utility, has gone by. The natives of India have learned from their con- 
querors to measure silver and gold by European standards ; and, what is a 
higher proof of their advancing civilization, to use them as money. The creation 
of a currency for the east, and the reformation of the currencies of Europe, 
especially of France, where the cumbersome silver pieces have been replaced 
by lighter coins of gold, constitute a third reason why the fall in the value of 
gold has been retarded and its influence on prices modified. 

When, therefore, we attribute to the paper currency of the United States an 
unhealthy influence on prices, it 'is not because of its quality as money, (though 
such an increase of real money as is expressed in the enlargement of our 
currency, if it were possible to confine it to any one country, could not be with- 
out an influence of the same nature,) but because, being inconvertible, it lacks 
the one essential characteristic of gold and silver money, which fits them to be 
a measure of values ; namely, that they are the product of labor, and, as such, 
that the supply of them is regulated by natural laws ; while, on the contrary, 
the supply of legal tender money has depended only on the wants of the gov- 
ernment and the activity of the printing press. The value of the one is an 
intrinsic property, based on the cost of its production ; while the valuation set 
upon the other is a matter of purely arbitrary legislation. 

When, however, a country like the United States, either from choice or ne- 
cessity, abandons the only standard recognized by civilized nations by which 
to buy and sell and measure prices, and adopts in its stead a paper aurrency, 
irredeemable in specie, all commercial values become at once .capricious, and 
prices vary continually in defiance of any known law or precedent. The vesse 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 25 

freighted with the nation's commerce is sent to sea without a rudder, to become 
the helpless victim of winds and currents, which the more fortunate mariner can 
meet and control ; while the light-house and the chart serve only to disclose the 
dangers which it cannot escape. 

The inconvertibility of the currency, together with its purely local ■ charac- 
ter, and the volume to which it has expanded, are the causes of its depreciation. 
The term circulation is borrowed from the economy of the human body, in 
which the blood issuing from the heart and passing through the system returns 
to the heart again to be vitalized anew. So a redeemable currency, issuing from 
a bank and passing through the veins and arteries of business, returns at inter- 
vals to its issuer, to be exchanged for gold or to have its quality of convertibility 
tested. As without the returning current to the heart the blood would cease to 
nourish the bodily tissues, so without the power of returning to its source the 
monetary circulation becomes weak and torpid and loses a portion of its vitalizing 
power. Let it be remembered that, since the issue of the first legal-tender note, 
the people have been without the power either to exchange it or limit the amount 
of such currency. Where bank notes are not needed, the issuer is compelled to 
retain them till they can be again profitably employed, but greenbacks could 
not be so driven from circulation. They were issued, not in answer to a popular 
demand, but to minister to a public necessity. In the early period of their 
issue they came faster than they were wanted, and prices, which rose at first 
slowly, could not absorb them. But with abundance they became cheap, and 
the holders were willing to give more of them in exchange for commodities 
than they would have given in a scarcer currency of gold and silver or con- 
vertible paper. In this way the rise of prices was inaugurated, and for a time 
was continued. But the influx of currency stopped at last, before the upward 
current of prices had been arrested. While at first they were governed only by 
the immutable laws of supply and demand, new influences had at length begun 
to operate. Distrust and uncertainty had caused the holders of products to add 
an insurance to their profit, and profit in sagacious hands became very large. 
Out of this state of things grew speculation, idleness, extravagance of living, 
discontent with moderate and slow gains, haste to get rich, and the spirit of 
trading as distinguished from the spirit of production. These things have borne 
heavily on the laboring classes, and on most of the regular industries ; have 
largely increased the cost of living, while they have given to the poor none of 
the compensating advantages which capitalists derive from an unsettling of the 
value of property. 

As an illustration of the extent to which the country is taxed by the facilities 
which the present redundant currency affords to speculation, we have but to 
refer to the fact that, while the wheat crop of the country for the present season 
is fully up to the average in amount, and beyond the average in condition, and 
while the corn crop is estimated at the remarkable figure of eight hundred and 
eighty millions of bushels, or sixty per cent, in excess of the liberal crop of 
I860 — the population in the meantime having increased, according to the most 
liberal estimates, but thirteen per cent. — notwithstanding these facts, the quota- 
tions for flour, in the city of New York, on the 31st of October, 186G, were 
very considerably in advance of the prices for the corresponding periods of any 
of the years from 1860 to 1865, inclusive.* 

* The following- table, derived from the New York Financial Chronicle, exhibits the com- 
parative prices (in gold) of flour, in the city of New York, on the 31st of October, for the 
seven years from 1860 to 1866, inclusive: 

1860 $5 75 1864 $4 89 

3861 6 00 1865 6 03 

1862 5 38 1866 8 56 

1863 5 00 



26 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

A comprehensive survey of all the circumstances would give the measure of 
the influence of the present unredeemable paper currency on prices substantially 
as follows : 

First. An increase of prices corresponding, in a degree, to the average differ- 
ence in the value of gold and currency.! 

Second. As the price of gold (using the expression in the sense of its being 
a measure of the value of the currency) continually varies, a further addition 
to prices, in order to insure the dealer against fluctuations in values, is neces- 
sarily made in all commercial transactions. The effect of this is to assimilate 
the business of the country to that of the manufacturers of extra-hazardous 
materials, with whom a contingent and ultimately certain disaster is necessarily 
reckoned as an element of cost. 

Finally. The general unsettlement of values, consequent upon the fluctua- 
tions above noticed, is largely taken advantage of in the third instance, by 
dealers and manufacturers, to advance prices to a degree that is only limited by 
the endurance of the public. 

In view of the results of such an analysis, with how much of significance 
and meaning does the opinion of an American statesman of a former period 
become invested? "Of all the eontrivances," says Mr. Webster, "for cheat- 
ing the laboring classes of mankind, none has been found more effectual than 
that which deludes them with an irredeemable paper currency." 

THIRD CAUSE. 

The third of the causes, and perhaps the most influential go which the pres- 
ent inflation of prices may be attributed, is the extent of the burden of national 
taxation. As this subject was most fully discussed and illustrated in the report 
of the revenue commission, submitted at the first session of the thirty-ninth 
Congress, any further detailed exhibit seems now unnecessary. The following 
facts are, however, most instructive : 

The whole amount of revenue raised by internal taxation during the fiscal 

t Among the many fallacies which have prevailed on the subject of the existing currency, 
and one which is often entertained by those who admit the fact of its depreciation, is the 
idea that the extent of depreciation at a given period can be determined by the price of 
gold. Thus, it lias been said that on the first day of July, J 864, the price of gold was two 
hundred and eighty, and the outstanding circulation five hundred and seventy-five millions, 
while in March, 186ft, with gold at one hundred and thirty, the circulation had risen to 
seven hundred and twenty-five millions, and it was argued from these data that the cur- 
rency was not at the latter date redundant, and that without contraction specie payments 
might easily be resumed within a brief period. We, however, derive from these figures 
a very different lesson, which is that the price of gold has borne very little relation to the 
volume or the value of the currency of this country since the people ceased to use it or to 
think of it as money in their business dealings. Precisely when this began it is impossible 
to determine ; but it had clearly taken place when the upward current of prices was not 
arrested by the downward current of gold ; and the prices of 1866 have been unquestionably 
higher than those of 1864. For a while after the suspension of specie payments the banks 
kept their gold, either in obedience to local laws requiring a reserve of specie or in the ex- 
pectation that the war would end and cash payments be resumed. While these reserves 
were maintained gold continued to have an ascertainable relation to the value of the paper 
substituted ; but when at last even the most conservative banks threw their hoards upon the 
market, yielding reluctantly to the conviction that it was no longer money, but salable mer- 
chandise which it was not profitable for them to hold, from that day gold ceased in the 
United States to measure values, as it had before ceased to exchange them. 

We do not overlook the fact that gold is still the only money receivable at the custom- 
house, nor that the government is continually disbursing it in payment of interest, nor, again, 
that the importer of foreign goods, having to pay in gold, must calculate his selling price 
also in that currency. These facts do not impugn our general position that the controlling 
currency of this country is inconvertible paper money. It is currency in use which controls 
prices, and the extent to which paper is employed to conduct the gigantic inland commerce 
of this country renders the operations of the importer and the coin disbursements of the 
government trivial in comparison and of inappreciable influence. 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. • 27 

year ending June 30, I860, was $310,906,984 currency, and from customs 
$179,046,630 gold. Reducing the customs receipts to currency (the premium 
on gold being assumed at forty per cent.*) we have, as the total amount of 
revenue drawn from the country during the above year by various forms of 
taxation, the sum of $561,572,266 currency; which, with an assumed popula- 
tion of thirty-five millions, is equivalent to $16 04 currency, or $11 46 in gold, 
per capita. 

The following table shows the amount, per capita, collected by various forms 
of direct and indirect taxation in the United States for 1865-'66, and in several 
of the leading states of Europe for the year 1865, (the revenues from the public 
or crown lands, post office receipts, and colonial subsidies, being excluded from 
the estimate;) also the amount of public debt in the same countries per capita : 

Taxation, per capita. National debt, per capita. 

United States $11 46 gold. $74 28 

Great Britain 10 92 " 125 00 

France 7 97 " 53 00 

Belgium 5 59 " 26 00 

Prussia 5 43 " 12 00 

Austria 5 27 " 45 00 

Holland 67t " 121 00 

Assuming the value of the real and personal property of the United States 
to have increased since 1860, the date of the last census, sufficient to compen- 
sate for all the losses and depreciations growing out of the war, the ratio of 
taxation to property for the last fiscal year was three and ninety-three one 
hundreths (3.93) per cent. During the same year the estimated ratio of taxa- 
tion to property in Great Britain was nine-tenths of one per cent. ; $ or, in 
other words, if the ratio of taxation in Great Britain had been in 1865 the 
same as that now maintained in the United Stales, the amount derived from 
taxation in that country would have been $1,424,184,840 in place of $354,131,000. 

Furthermore, it should be remembered that taxes in Great Britain are levied 
in such a manner as in the least possible degree to enhance prices — all of the 
ordinary forms and products of industry being exempt from taxation ; while in 
the United States the exemption of any form of capital, or process or result of 
industry, is the exception rather than the rule. Thus, in Great Britain, out of 
a gross revenue in 1865 of $354,131,000, 27.6 per cent, was derived from the 
excise duties on the manufacture and sale of spirituous and fermented liquors 
and tobacco ; while in the United States during the corresponding fiscal year, 
(with at least double the consumption of spirits and tobacco,) out of the gross 
revenue of $561,572,266, the percentage of receipts from the same articles was 
only 5.56 per cent. 

Asa further illustration of the extent to which industry, exempt in Great 
Britain, is taxed in the United States, it may be stated that the tax of six per 
cent., levied and collected during the fiscal year 1864-'65, on the value of the 
products of the woollen industry in Massachusetts alone, ($48,430,671,) was 
equivalent to nearly twenty per cent, on the whole capital ($14,735,830) in- 

* The average price of one dollar, gold, for the United States fiscal year ending June 30, 
1866, was one dollar forty and a half cents currency. 

t Attention is calied to the circumstance that a not inconsiderable portion of the Dutch 
revenue is a tribute from the East India possessions of that nation, levied by an elaborate 
system of semi-serfage. 

{The revenue derived from taxation in the United States in 1866 was $561,572,266 ; and the 
value of real and personal property, according to the census of 1860, $14,282,726,088. The 
amount of revenue derived in Great Britain from various forms of taxation in 1864-'65, ex- 
cluding the receipts from crown lands, post office, &c, was $354,131,000; the value of real 
and personal property, according to the census of 1861, being $31,512,000,000, the estimated 
increase of three per cent, per annum, or fifteen per cent., advancing the value, in 1866, to 
$36,238,800,000. 



28 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

vested in this business ; while the tax on the value of boots and shoes manu- 
factured in the same State during the same year ($52,915,243) was equal to 
thirty per cent, on the whole capital employed, viz., $10,067,474. 

It must, therefore, be obvious that a revenue system like the above necessa- 
rily involves a most extensive duplication of taxes, which in turn entails and 
maintains an undue enhancement of prices — a decrease both of production and 
consumption, and consequently of wealth ; a restriction of exportation and of 
foreign commerce, and a large increase in the machinery and expense of col- 
lection. \ | 

In view of these facts, further more)Jthe commissioner feels that he needs no 
apology for the protest made at the last session of Congress, and which he again 
renews, against the entertainment of propositions to pay at the present time, 
from the treasury of the nation, sums for bounties, varying from seventy-five 
to three hundred millions of dollars ; especially in view of the fact that over 
.five hundred and eighty-six millions of dollars* have already been appropriated 
and expended by national, State, and local authorities for this purpose. The 
shoulders that bear the burden of national debt and taxation are indeed broad, 
but the burden is heavy even for a giant, and is most weighty upon the system 
when, as now, it is striving under the burden to assume an erect and normal 
position. The men that have fought the battles of the country have a right to 
claim from that country a reward that cannot be measured by money, but they 
have no right to ask it in a form and at a time when its payment would tend to 
check the development and prosperity of the State. "What, moreover, is an in- 
dividual bounty of one or two hundred dollars compared with a speedy confer- 
ring upon Congress the ability to remove such an amount of taxation as will 
increase the wages as well as the pensions of the soldier by increasing the pur- 
chasing power of money, and in addition to that the insurance to each soldier of 
the certainty of permanent and remunerative employment, by insuring the 
prosperity and rapid development of the country. 

In considering this question, moreover, it is important that a great and ac- 
knowledged principle should not be lost sight of, which is, that in every heavily 
taxed country, and under- any revenue system, it is the working classes on whom 
the burden of taxation invariably presses the most severely, inasmuch as the 
rich pay out of their abundance, but the ivorkingmen out of their living. The 
truth of this principle, once recognized, the commissioner rinds it difficult to be- 
lieve that the soldiers themselves will be willing to impose this additional burden 
upon all their own friends and associates. 

Neither must these men, in whose name the claim for additional bounty is 
made, delude themselves with the belief that if granted it will be all gain and 
no loss. They themselves now form a large portion of the most intelligent and 
energetic mechanics and working-men in the community, and, as such, they are 

*The following letter relating to the above subject has been placed at the disposal of the 
commissioner : 

"War Department, Provost Marshal General's Bureau, 
"Washington City, May 26, 3866. 
SiR: In answer to the request of the Hon. Secretary of the Treasury, of the 22d instant, 
and referred by you to this bureau, 'To furnish him with an estimate of the amount of money 
expended in the form of bounties during the war by the national and State governments,' I 
have the honor to report that the amount expended by the national government, as estimated 
from the records of this office, is $300,223,500, and from information collected from the State 
and local authorities, there has been expended by them the sum of $266,029,029; but it is 
' thought that this last branch of the subject is not complete, and does not show the full amount 
expended by State and local authorities. 

"I am, Sir, very respectfully, your obedient servant, 

"JAMES P>. FRY, 
"Provost Marshal General. 
"Hon. E. M. Stanton, Secretary of War." 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 29 

among the largest producers, and, consequently, the largest consumers of taxed 
commodities. Upon them must, therefore, fall a large proportion of the perma- 
nent taxation which will be rendered necessary to meet the interest upon the y 
debt incurred in order to defray the proposed appropriations for bounties. 

DISCUSSION OF REMEDIES. 

Having thus presented an exhibit of the abnormal and disturbed condition of 
the country, and attempted an analysis of the causes which have led to the re- 
sults cited, we coine next to a discussion of remedies : 

First, as bearing upon the cause referred to ; and secondly, as to the proposed 
increase of the tariff as a remedial measure. 

REMEDY FOR THE FIRST CAUSE. 

In respect to the first cause which has contributed to the inflation of prices, 
viz., scarcity of labor, it is not clear that legislation can be made available for 
relief, unless by the enactment of measures to stimulate and facilitate immigra- 
tion. The evil growing out of this cause, must in the course of time cure itself, 
and that it is already in the process of so doing, is made evident by the acknow- 
ledged increasing supply of unskilled labor throughout the country, as well as 
by the very great increase in the invention and use of labor-saving machinery .* 

SECOND REMEDY. 

The remedy for the second cause, viz., the adoption on the part of the State 
of an irredeemable paper currency is to be found in a return to specie payments ; 
while the agency through which we must seek for such remedy can, in the main, 
be no other than contraction — contraction applied to the greatest possible extent, 
and at the earliest possible moment, compatible with the condition of the indus- 
trial interests of the country, and of the public obligations. 

What these limits are to be, it is for the judgment of Congress to decide; but 
every hour's unnecessary delay in determining on and announcing a fixed policy 
in this direction, perpetuates a state of things prejudicial to healthy business ; 
favorable to speculation and abnormal prices ; tending to panics ; discriminating 
against the masses, and in favor of the shrewd and unscrupulous. 

That judicious contraction, following a reduction of taxation, would prove 
detrimental to any producing interest, the commissioner does not believe. The 
influence of such a policy, seasonably announced, would go before it ; prices 
would fall in anticipation of a diminished supply of currency, and, with such a 
decline, the purchasing power of money would so increase as to keep the volume 
of circulating medium sufficiently ample to facilitate all needful and legitimate 
exchanges, and at thp same time diminish the field of speculation. 

The experience of all civilized nations shows that the amount of circulating 
medium required by any country bears a very small ratio to the volume of its 
business. What that ratio is, must be determined by the practice of each nation 
under a system which puts no unnatural restraint on the issue of currency. 
Such a country was the United States before the war. In a few only of the 
States, and those the newest and most backward, was there any serious restraint 
put upon the creation of banks and the issue of bank notes. In most of them, 
and especially in the commercial States, both the trade of banking, and the 
issuing of paper money, were freely exercised, subject to certain conditions 
looking to the public safety. New England and New York not only provided 
a circulation for their own citizens, but they flooded the agricultural west also 

* Since the preparation of this report a marked change has, in truth, occurred in New 
Englaud iu the supply of skilled labor available for the manufacture of textile fabrics, a de- 
pression of the woollen manufacture having- tkrown out a large number of hands from their 
former employment. 



30 REPORT OF SPECIAL COMMISSIONER OF REVENUE, 

with their hills. Speaking generally, therefore, the people of the United States 
had all the circulating medium which they required, or would receive. And 
how much was it ? Under this free system, the utmost ever called for (and that 
in the fevered summer solstice of 1857) was less than two hundred and fifteen 
millions. Now the existing circulation exceeds seven hundred millions. What 
circumstances in the condition of the country, of its population or business, can 
be adduced to justify this enormous increase? It is not necessary to go into 
nice comparisons to show that there are no such justifying circumstances, and 
it is very probable that the pecular condition of the country since the war de- 
mands a permanent addition to the circulating medium. Shortened credits, the 
increase of sales for cash, the opening up of new territories in the west, and the 
introduction of paid labor at the south, are all new influences added to the gen- 
eral effect of national growth. But Congress has provided for these influences 
by authorizing an issue of national bank notes to the extent of three hundred 
millions of dollars, an advance of fifty per cent, beyond the highest circulation 
which the country ever sustained on a specie basis. This provision would seem 
to be ample for all present wants, and for the future also, so far as it is now 
necessary to legislate for it. The tendency of all commercial peoples- is toward 
economy in the use of currency. The circulating medium does not advance in 
the same ratio with the exchanges which it serves to carry on. In the State of 
New York, in the ten years from 1850 to 1860, the capital of banks increased 
one hundred and one* per cent.; loans and discounts seventy -five per cent.; de- 
posits one hundred and thirteen per cent., and specie one hundred and forty-one 
per cent. ; while the circulation increased only fifteen per cent. The explanation 
is, that bank deposits and other economical expedients had largely taken the 
place of bank notes in domestic exchanges. 

It has been urged, that by allowing the present volume of currency to remain 
unaltered, the increase in business and in the development of the country, 
would gradually diminish and finally remove all difliculiies growing out of the 
acknowledged present redundancy. To this, however, it may be replied, that 
the retaining of the present amount of currency in circulation tends to increase 
no business except what is speculative, and to check the very development 
which is expected to prove remedial. There is much that is peculiar and seem- 
ingly abnormal in the economic history of the United States, and it is fashion- 
able and comfortable to believe that the experience of older countries is no cri- 
terion for our own ; but this is a grave error. The difference in our favor is one 
merely of productive and recuperative power ; we cannot set scientific principles 
at defiance ; and the laws of trade and of national development are as truly laws 
as those which regulate the course of the planets or the alternation of the 
seasons. 

Specie payments, in short, can be resumed in only one way, viz : by lifting 
the paper money of the government to an equality with gold ; and as no one 
doubts, at the present, that behind every national promise to pay there is both 
the national will and ability so to do, the enhancement of the credit of the gov- 
ernment, therefore, can but be regarded as an adjunct to this end, and as entirely 
subordinate to the more important work of bringing the existing relations of 
gold and currency into more harmonious proportions. Reduce the quantity of 
any article in demand, and an increase of value follows ; reduce the quantity of 
paper money to be redeemed, and the value of the remainder and the ability to 
redeem it will be increased in a geometrical proportion. In view, moreover, of 
the fact that no nation issuing paper money has ever succeeded in maintaining 
its circulation at par, or has redeemed it dollar for dollar, in gold ; aud also that 
the permanent use of paper money by the government cannot be contemplated ; 
whatever measures are now taken looking to the resumption of specie payments 
should also look to the complete withdrawal of every form of national paper 
currency issued directly by the trea?ury. 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 31 

If it be objected that the conversion of the existing amount of rion-interest- 
bearing notes into interest-bearing securities would largely increase the annual 
burden of national interest, we reply that the gain in the diminution of interest 
would poorly compensate for the evils of fluctuations and depreciations which 
our own experience, and the experience of all other nations, have shown to be 
the invariable accompaniments of the adoption, on the part of a state, of any 
other than a metallic currency. 

THIRD REMEDY. 

The remedy for the third cause to which we have attributed the present in- 
flation of prices, viz : the extent of the national taxation lies wholly within the 
control of the legislative department of the government, and as regards applica- 
tion, admits of but little theoretical difference of opinion. The only question 
to be considered is, in what manner and to what extent can a reduction of exist- 
ing taxes be now made compatible with the requirements of the treasury for 
administrative expenditures, interest, and a desirable and certain reduction in 
the principal of the public debt. 

NATIONAL RECEIPTS AND EXPENDITURES FOR 1S67-'6S. 

To aid in the formation of an opinion on this subject, the commissioner pre- 
sents the following estimates of the revenue likely to accrue for the fiscal year 
lSeT-'eS under the operation of the existing laws ; which estimates, it will be 
observed, differ somewhat from those presented by the Secretary of the Treasury : 

From internal revenue $275, 000, 000 

From customs 150, 000, 000 

Miscellaneous — From public lands, premium on gold, &c 30, 000, 000 



455, 000, 000 



The above estimates are believed to be as large as the present condition and 
prospects of the industry of the country will warrant. According to the esti- 
mates of the Secretary of the Treasury, there will be required for the year end- 
ing June 30, 1868, to meet the expenditures of the government, and to provide 
for the interest on the public debt, a revenue of two hundred and eighty-six mil- 
lions of dollars, and for the payment of bounties sixty -four millions of dollars, 
leaving a probable available surplus of one hundred and five millions of dollars. 
From this surplus we assume fifty millions of dollars as the amount to be appro- \ 
priated for the reduction of the principal of the public debt — a sum which we believe ' 
should constitute the maximum to be set aside for this purpose at the present \ 
time ; leaving fifty-five millions of dollars as the amount applicable for the re- V 
duction of taxation. 

In the report of the revenue commission, presented February, 1S66, the . 
I opinion was expressed that at that time not one-half of the legitimate internal / 
revenue was collected under existing laws. The experience of another year has 
afforded no evidence which tends to induce the commissioner to believe that the 
above statement was exaggerated. If, therefore, more efficient measures for the 
prevention of such losses could be provided for, and if the appropriation of 
money for the payment of bounties could be deferred, a much larger amount of 
surplus revenue and a much larger reduction of taxation for the next fiscal year 
could be anticipated. 

* The receipts of the treasury, from all sources, of the first five months of the present fiscal 
year, July 1st to December 1st, 1866, -were as follows: Internal revenue, $146,355,715 73, 
currency; customs (actual and estimated) $78,843,774 26, gold; making a total (reducing 
gold at forty per cent, premium to currency) of $256,736,999, currency. 



32 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

REDUCTION OF THE PUBLIC DEBT. 

A careful study of the whole suhject of the national revenues, and an extend- 
ed inquiry into the industrial condition of the country, has, however, led the 
commissioner unhesitatingly to the c6nclusion, that a rapid reduction of taxa- 
tion, rather than a rapid reduction *of the principal of the public debt, is at pres- 
ent the true policy of the government; and that the adoption of this course, so 
far from protracting the time at which the national debt can be discharged, will, 
on the contrary, greatly accelerate it. 

The experience of another year has but strengthened the convictions which 
in the report of the revenue commission were expressed in the following lan- 
guage : 

" Looking to the past, we find that, while our population has duplicated itself 
in every twenty four years, our production has been supposed to increase twice 
as rapidly, or to quadruple itself in the time required for the duplication of the 
other. While looking to the future, in view of this fact, we have reason to be- 
lieve that the power of national production ten years hence will be more than 
twice as great as it is at present. That it will be so, provided that we remove 
all those taxes that now tend to impede national development, cannot be doubt- 
ed ; and if so, the revenue system which may now be framed to yield three 
hundred millions of dollars per annum, cannot fail to yield in 1875 at least 
double that amount. 

"The more completely, therefore, that we now give our attention to the adop- 
tion of measures tending to increase the productive power of the country, and 
to reduce the rate of interest payable on public and private liabilities, the more 
rapid will be the increase in the money value of the landed property of the 
Union, the more readily will all the local taxes be paid, and the sooner shall we 
arrive at that condition of affairs 'in which it will be possible to boast that the 
war debt, local and general, whether held at home or abroad, has been once 
again extinguished." 

PROSPECTIVE INCREASE OF REVENUE FROM AN INCREASE OF NATIONAL 

WEALTH. 

In discussing the question of the reduction of taxation some allowance should 
be made for a continued and certain gain which will undoubtedly accrue to the 
national revenue under any circumstances, from the continued increase of the 
wealth and population of the country. The amount of this increase in Great 
Britain is estimated by the chancellor of the exchequer to have averaged, for 
the six years prior to the years 1865-66, d£l, 780,000, ($8,900,000.) 

The increase in the value of the real and personal property of the United 
States, in the decade between 1850 and I860, was 129.7 per cent., and from 1840 
to 1850, 64 per cent. 

The average annual increase in the value of the real and personal property of 
Great Britain, from 1841 to 1863, is estimated at three and a half per cent. 
Estimating the average in the United States as seven per cent, per annum, we 
are warranted in assuming the amount of increase of revenue due to the increased 
wealth of the country as not less than fifteen millions of dollars per annum. 



RECOMMENDATIONS FOR REDUCTION OF INTERNAL TAXATION. 

The commissioner, therefore, in view of the probable surplus of revenue likely 
to accrue, even under the present administrative condition of the law and the 
prospective large payments on account of bounties, would recommend the fol- 
lowing specific reductions of taxation: 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 33 

First. — A reduction of the present general tax of jive per cent, on the products 
and sales of manufacturing industry to three per cent., and a corresponding 
reduction in specific taxes levied on analogous branches of industry. 

The amount of such reduction, as reckoned on the basis of receipts from this • 
source for the last fiscal year, would be about thirty-one million dollars. As, 
however, a reduction of at least fifty millions of dollars was made, in this de^ 
partineut of the revenue, by the amended law of July 13, 1866, which has 
already been allowed for in the estimates presented, and as, in the opinion of 
the commissioner, a portion of this tax is already evaded through a feeling, on 
the part of the manufacturers, that it is excessive, unjust, and that its evasion is 
justifiable, the falling off from the reduction in question will not, probably result 
in as large a diminution of the receipts as a superficial examination would' appear 
to indicate; more especially when the stimulus which manufacturing industry is 
likely to receive from an abatement of the tax is also taken into consideration. 

Secondly. — An entire removal of all direct internal taxes now levied upon 
the production of bar, plate, and sheet iron, and of such additional taxes as are 
yet levied upon the elements of the manufacture of steel. 

The amount of such reduction, computed on the basis of receipts from this 
source for the last fiscal year, would be about one million eight hundred thousand 
dollars. It seems almost unnecessary to assert, so self-evident is the proposition, 
that the interest of the country requires that all tools, including in that word all 
machinery, engines, railroads, and implements of every kind, should be furnished 
at the lowest possible cost, in order that the largest amount of machinery or im- 
plements be applied to increase the value of our products, with the least outlay 
of capital or earnings. As iron and steel are, moreover, the essential compo- 
nents of nearly every form of machinery and implement, it is for the interest of 
the whole country that this production should be as free from the burden of tax- 
ation as possible. A certain and limited amount of capital or earnings can be 
invested each year in factories, railroads, machine shops, or machines and imple- 
ments for the cultivation of the soil ; and it is certainly desirable that this limited 
amount of capital should give the largest result, either in miles of railroad, 
number of spindles, or in mowers, reapers, ploughs, or implements in general. 
The entire removal of the tax, then, from these articles, instead of favoring, as 
it may at first appear, any special business or section of the country, is really 
legislation in favor of every producing interest, and of all consumers. 

Thirdly. — A i eduction of the tax of tivo and a half per cent, on the gross 
receipts of sugar refiners to one and a half or one per cent. 

Owing more especially to improvements recently introduced into the manu- 
facture of raw sugars, the present tax of two and a half per cent, on the refiners' 
sales is equivalent to a direct protection to the foreign producer, and threatens 
to seriously impair, if not destroy, the prosperity of the great industry of refining 
sugar in the United States. This abatement would amount to about one million 
two hundred thousand dollars, computed on the basis of the receipts of the last 
fiscal year. 

Fourthly. — An entire removal of the internal revenue duty on sulphuric 
acid, and on the mining and manufacture of emery. 

The reasons which lead to the recommendation in respect to the first article, 
are, that it is an essential element in the manufacturing of many other articles 
which are subjected to taxation in their finished condition ; and in respect to 
emery, for the reason that it is now an exception to the legislation adopted in 
regard to all other crude ores, as well as to encourage the development of an 
entirely new branch of industry in the country. 
Ex. Doc. 2 3 



34 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

Fifthly. — The entire removal of the internal revenue tax upon the manu- 
facture of salt. 

The amount of revenue obtained from this source for the last fiscal years 
• (1865-66) was four hundred and fifty-six thousand one hundred dollars. 

The total amount of reduction of the revenue consequent upon the adoption 
of the above recommendations, taking the receipts of the last fiscal year as the 
basis of calculation, may be estimated at about thirty -five million of dollars, 
leaving a surplus available for other purposes of about twenty million of dollars. 

DUTIES ON RAW MATERIALS. 

In the department of the tariff the commissioner further recommends the dis- 
tinct recognition and adoption, as the basis of present and future legislation, of 
the principle of abating the duty on raw materials to the lowest point consistent 
with the requirements of revenue ; and of placing upon the free list such raw 
materials — the product mainly of tropical countries — as are essential elements in 
great leading branches of manufacturing industry, and do not come in com- 
petition with any domestic products. Of these latter dye woods, crude dye 
stuffs, India-rubber, gutta-percha, bamboos and ratans, sulphur, sumac, raw silk, 
and ivory may be cited as illustrations. 

This principle, as thus annunciated, and which is almost entirely disregarded 
under the existing tariff, although of late years engrafted on the commercial 
policy of almost every other civilized state, has been truly defined as the very 
" essence of protection," and its adoption is believed to be essential to the pros- 
perity of the manufacturing industry of the United States : Give to the manu- 
facturer his raw material cheap, and you enable him to manufacture cheap and 
sell cheap ; and all experience, and all the laws of political economy, teach that 
with every reduction in the price of manufactured commodities in ordinary use, 
consumption and production increase in a far greater ratio. 

THE TRUE PROTECTION OF THE AMERICAN AGRICULTURIST. 

If this principle should seem to militate against the agricultural interest, 
which, in point of numbers engaged and capital invested, is the great interest of 
the country, and as such has a right to demand precedence in protective legisla- 
tion, wea'eply that our whole national experience proves that there can be mo 
practical protection to the American agriculturist, except what he receives from 
the existence and extension of American manufactures. Out of the one hundred 
million pounds of wool now grown annually in the United States, not one single 
pound, under ordinary circumstances, can be sold at a profit in any foreign 
market, while the statistics of prices for the thirty years prior to 1862 show, 
beyond a question, that the periods when the wool-growers of the United States 
and of France alike received the maximum price for their products, have been 
coincident with those in which the manufacturers of both countries have been 
least interfered with in the selection of their raw materials. Flax, in the flax- 
growing districts of New York, was formerly of slow sale at a low price ; when 
flax manufactories came to be established in these same districts the price, with 
quick demand, rose nearly one hundred per cent., although the tariff during the 
same period on imported flax was not materially altered. Again, the grower 
and crusher of linseed grow and crush their products solely to supply the de- 
mands of the American painter, and the manufacturers of oil and enamelled 
cloths, of enamelled leather, oil silk, printers' ink, and varnish ; and if, by the 
increase in the prices of these commodities, their consumption is restricted or 
annihilated, the restriction or annihilation comes home as surely to the grower 
and crusher as to the manufacturer. 

Furthermore, the renewing of high or prohibitory rates of duty on the pork, 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 35 

beef, lumber, wool, and vegetables of the British provinces, consequent upon 
the termination of the reciprocity treaty, hare injured and not benefited the 
American agriculturist. Canadian lumber we must have, and have taken it as 
before, paying ourselves the duty of twenty per cent., and some percentage ad- 
ditional. The exclusion of Canadian " combing wools " has rendered unpro- 
ductive capital and machinery invested in the worsted manufacture to the extent 
of some eight million of dollars, depriving the American wool-grower, on the one 
hand, of a market for a certain proportion of his product of " clothing wool "to 
be mixed with the Canada worsted wools, and the American grain-grower, on 
the other hand, of a market for the agricultural produce required to feed the 
operatives of the now idle and silent worsted factories. The oats of Prince 
Edward's island, which formerly found a market in New England and New 
York, and were paid for in domestic manufactures produced by operatives who 
consumed western agricultural produce, are now exported to England, and are 
paid for in British manufactures, produced by operatives who consume British 
or continental produce. No less beef and pork are now produced, or will be 
produced, in the British provinces by reason of their exclusion from American 
markets, but every barrel thus excluded will tend to supplant an equal quantity 
of the American product in a foreign market, and at the same time deprive the 
American shipowner of any profit that may be likely to accrue to him from the 
possession of the carrying trade. And, finally, if any benefit can be imparted 
to any agricultural interest by the imposition of a duty of ten cents per 
bushel on Indian corn, (as provided for in House bill No. 718,) when the United 
States, in the year 1866, exported to Canada a million and sixty-two thousand 
bushels, and imported less than four thousand bushels — mainly from western 
France and the Sandwich Islands* — the commissioner is entirely unable to per- 
eeive it. 

As a further illustration of the principle which we have laid down, that the 
true and only protection of the American agriculturist is to be found in the ex- 
istence and extension of American manufactures, we present the following 
statements : 

The wheat crop of the United States for 1865, according to the estimates of 
the agricultural bureau, was 14S,522,827 bushels, and the corn crop 704,427,853 
bushels. Of this quantity there were exported to Great Britain and entered for 
British consumption 1,183,689 cwt. (2,209,552 bushels), as compared with 
19,905,451 cwt. (37,156,842 bushels) imported into Great Britain from all 
other countries ; while of 3,932,788 cwt. of wheat flour imported into Great Brit- 
ain, only 262,876 CAvt. were received from the United States. On the other 
hand, New England and New York alone, in 1860, required twenty-six millions 
of bushels of wheat, in addition to their own production, to make up their con- 
sumption ; while of the value of the whole agricultural products of the country, 
for the same year, including hay, butter, wine, potatoes, tobacco, hemp and 
wool, as well as grain, but excluding cotton, rice, and sugar, only tivo and three- 
fourths per cent, was estimated to have been exported, leaving ninety-seven and 
one-fourth per cent, for the home market and consumption. 

The great want of the western agriculturist is a remunerative and certain 

*Statement shoeing the quantity and value of Indian corn imported into the United States 
during the fiscal year ending- June 30, 1866, and the countries from which imported : 

France, on the Atlantic Bushels, 2,808 Value in gold, $2,559 

Sandwich Islands " 573 " 562 

Canada " HI " 91 

Holland " 107 " 3fl 

Belgium " 57 " 165 

British West Indies 4 4 

Bushels, 3,660 Value, $3,411 



r 



36 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

market for Lis surplus products ; and this want is likely to increase rather than 
diminish. Experience has shown that this surplus cannot, in its crude condi- 
tion, find any sufficient outlet in foreign markets. With the exception of Great 
Britain, nearly all of the states of Europe are now food exporters rather than 
food importers ; and were Great Britain to draw the entire amount necessary to 
make up her annual food deficit from the United States, the American surplus 
would, in a few years, be as large as ever. Were, however, the American man- 
ufacturer placed in a condition in which he could compete in foreign markets for 
the sale of even a moderate percentage of his products, the exportation of agri- 
cultural produce transmuted from its crude condition by the labor of American 
operatives would be practically unlimited. The securing of similar results con- 
stitutes a leading feature in the commercial policy of most of the European 
states, and in their annual financial exhibits the extent of exports of manufac- 
tured articles is regarded as one of the most unerring indications of current 
financial prosperity. In the United States, on the contrary, the public in gen- 
eral regard this matter with feelings akin to indifference, while legislation, made 
most frequently in accordance with the persistent demands of special interests, 
tends not only to the destruction of the foreign, but also of the home market. 
Two illustrations on this point are most significant. Ten years ago the Amer- 
ican manufacturer supplied, to a considerable extent, fur hats to the Mexican, 
Cuban, and South American markets ; to-day he supplies comparatively none. 
Why 1 Because the duty on foreign fur, the raw material of his manufacture, 
has prevented the American from competing with the foreign producer. Thirty 
years ago the manufacture of broadcloth constituted from fifty to sixty per cent, 
of the whole woollen business of the United States ; now, it is not probably in 
excess of five per cent. Why] Because American legislaion has not permit- 
ted the importation of broadcloth wools, and the American agriculturists have 
produced nothing to take their place, and never will until the successful estab- 
lishment of the broadcloth industry in the United States has created a constant 
home demand tor "broadcloth" wools. 

The enforcement of the so-called Monroe doctrine is regarded as a cardinal 
feature of American policy. Is it not* time to inquire whether this policy can- 
not be effectively strengthened by legislation looking to the extension of Amer- 
ican trade, as well as by diplomatic negotiation or a menace of force ? 

INCREASE OF THE TARIFF CONSIDERED AS A REMEDIAL MEASURE. 

Let us now consider how far the proposed increase of the tariff, so very gen- 
erally demanded and given by the House bill No. 7 IS, will prove effective in 
relieving the industry and stimulating the development of the country. 

The evils which now affect the trade, industry, and commerce of the country, 
are mainly due, as has already been demonstrated, to an extraordinary and 
abnormal advance in the price of all labor and commodities as compared with 
the prices which prevailed in the United States prior to the war, or which now 
prevail in foreign countries with which the United States maintains commer- 
cial intercourse. The evil is a radical one; confined to no one section and to 
no one interest ; the remedy must, therefore, be also radical. 

In considering the question of the extent to which an increase of the tariff is 
likely to prove remedial, this fact in the outset should be clearly borne in mind, 
viz: that all taxes are in the nature of an assessment upon the annual produc- 
tion of the nation, whether such taxes are levied in the form of a duty upon 
foreign imports for which domestic products have been exchanged, or in the 
form of an internal tax upon domestic products in their crude or manufactured 
forms. Now, an increase of the tariff, or, to express the same thing in more 
exact language, an increase of taxation on imports, especially an increase as 
extensive as that given in the House Bill No. 7 IS, is clearly legislation in the 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 37 

direction of higher prices. If this result does not in general follow, then the 
end sought for by those who ask for the increase in question will not be attained. 

Let us, however, consider the immediate and ultimate effect upon the producer 
and consumer of such an increase in the case of a leading article especially 
affected by the tariff. 

The agriculturists of certain sections of the country complain that, owing to 
the high cost of labor and commodities, they are unable, as heretofore, to raise 
wool at remunerative prices. They accordingly ask for an additional duty ot 
four cents per pound specific and ten per cent, ad, valorem, on all importations 
of unwashed wool; while the manufacturer necessarily follows with a demand 
for a corresponding increase in the rates of duty upon the importations of all 
manufactures of wool. Both parties expect to obtain, and doubtless will obtain, 
an immediate increase of price for their respective commodities corresponding 
to the increase of duties imposed; which increase of prices, as will be shown 
hereafter, will tax the domestic consumer, supposing the consumption of wool 
and woollens in the future to be equivalent to that of the last fiscal year, to the 
extent of thirty -two millions per annum over and above what he now pays — a 
sum equal to more than one-fourth of the present annual interest on the national 
debt. 

No principle in the economy of taxation is, however, better recognized at the 
present day, than that a tax, in an essentially free community, upon one of the 
necessaries of life, is in fact a tax upon all, and, like the pressure applied to the 
surface of water, distributes itself rapidly and with great uniformity.* It 
therefore follows, that a tax on the consumer, like that resulting from the in- 
creased cost of wool and woollens under consideration, both absolute necessa- 
ries, will soon distribute itself throughout the whole community, and will event- 
ually manifest itself and reappear in the shape of an increased price for all 
other forms of labor and commodities ; thus aggravating the very evil which in 
the outset it was intended to remedy, and necessitating a further increase in the 
volume of currency in order to facilitate exchanges at a higher level of prices. 
If now the representatives of the other producing interests come forward and 
demand, as in equity they certainly have a right to do, that in consideration of 
the increased cost of their products — arising from the additional taxation of 
thirty-five millions leveid for the benefit of wool growers and wool-manufactur- 
ers — increased duties be also levied for their benefit, it is evident that a compli- 
ance with this demand would leave prices relatively as before, with the excep- 
tion that they would be brought to a still higher level and be rendered even 
more unstable and abnormal. 

Again, let us, apart from all other considerations, next inquire whether an 
increase of prices, or, to state the question more fairly, whether " an opportuni- 
ty, artificially created, to immediately increase production," will give to the 
manufacturer the advantage he expects to obtain through an increase of the 
tariff? We think not, and for the following reasons : 



* "The manner in Avhich a tax diffuses itself is thus : to the extent that any individual or 
class can transfer the onus of a tax to others by including it in the price of his commodities 
or services, such individual or class invariably does so, but nevertheless each individual or 
class does so in the face of a constantly decreasing- number of those left to sustain the tax. 
This transfer of liability occurs again and again, till having reached to the farthermost, it finds 
its way back, like the answering'ripples of a pond or the responsive echoes of a valley, to the 
point whence it starts, but somewhat modified in its intensity, every intermediate individual 
or class having had to suffer in the increased prices of the products or services of those im- 
mediately beyond them, a portion of the liability. These ripples and answering ripples of 
transferred liability, after repeatedly flowing back and forth into one another, at length come 
to a comparative state of rest ; and thus all members of the community become eventually 
equally burdened." 



38 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 



As already shown, there is an acknowledged scarcity of " skilled," and, to a 
certain extent, of unskilled labor in the country. An increased production, 
therefore, necessitates an increased demand for labor, which, in accordance with 
the universal law of supply and demand, must be followed by an increase of 
wages, even if the advance of prices on which the increased production is based 
did not itself compel the workman to this course. A general advance in the 
tariff, as a measure of relief to the manufacturer, must, from the very necessity 
of the case, therefore, in a short time neutralize itself and leave the producing 
interests in a condition no better than before. That such was the result follow- 
ing the great advance of the tariff of 1864 is almost the universal testimony 
received by the commissioner from all parts of the country, and is indirectly 
substantiated by the fact, that notwithstanding the advance then given was re- 
garded as highly protective, the representatives of the producing interests of the 
country, although the taxes have since 1864 been to a considerable extent de- 
creased, and an additional supply of labor through the disbanding of the army 
been rendered available, are now more urgent than ever before for a further in- 
crease in the rates of duty. 

The following table illustrates the extent of the advance of the tariffs of 1864 
and 1865, as compared with the tariff of March 2, 1861, on some of the principal 
articles of importation : 



Articles. 



Tariff of March 2, 1861. 



Tariffs of 1864 and 1865. 



Cotton, plain, unbleached, 
spool 



yard 



Iron, pig per ton 

railroad do 

rolled or hammered per cwt 

boiler or other plate per ton 

locomotive tires, or tire iron per lb 

cables and chains do 

anvils do 

Linens, brown and bleached 

Potatoes per bush. . . 

Rice, cleaned per lb 

Salt per 100 lbs 

Silk, in the gum 

floss 

Silks, not over $1 per square yard 

Silk ribbons and various manufactures of silk 

Tapioca 

Woollen cloths pud manufactures, value $1 and under, 

per square yard. 

Wool, value 18 to' 24 cents per pound 

Delaines, cashmeres, &c, (gray or uucolored,) exceeding 

in value 40 cents per square yai'd 

Flannels, valued above 30 cents per square yard 



Bunting and manufactures of wool not specified 

Carpets, Wilton, Saxony, Axininster, &c, value $1 25 or 

under per square yard 

Carpets, Wilton, Saxony, Axininster, &c, value over 

$1 25 per square yard 

Carpets, Brussels and tapestry 

treble ingrain and worsted chain. 



Specific. 

1 cent 

30 per cent , 

$6 

$20"!"!!"""""""" 

~\i cent 

li cent 

li cent 

25 per cent 

10 cents 

1 cent 

7i cents 

15 per cent 

20 per cent 

20 per cent 

30 per cent. 

10 per cent 

12 cents per lb. and 25 

per cent. 
3 cents per lb 

25 per cent 

30 per cent 

30 per cent 

40 cents per square yard. 

50 cents per square yard. 
30 cents per square yard. 
25 cents per square yard. 



Specific. 

5 cents. 

6 cents per dozen and 
30 per cent. 

$9. 

$15 68. 

$1 40. 

$33 60. 

3 cents. 

2a cents. 

2i cents. 

35 per cent. 

25 cents. 

2i cents. 

18 cents. 

35 per cent. 

35 per cent. 

60 per cent. 

60 per cent. 

20 per cent. 

24 cents per lb. and 40 

per cent. 
6 cents per lb. 

45 per cent. 

24 cents per lb. and 35 

per cent. 
50 per cent. 

70 cents per square yard. 

80 cents per square yard. 
50 cents per square yard. 
40 cents per square yard. 



AVERAGE RATES OF DUTY UNDER EXISTING TARIFF. 



The commissioner would next ask attention to the average rate of duty im- 
posed by the present tariff (in gold) on the invoiced value in gold of the dutiable 
goods imported into the United States during the fiscal year ending June 30, 
1S66. This will appear from an examination of the following table to have 
been 48. 58 per cent. : 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 39 

The total importations were $437, 638, 966 

Specie $10,329,156 

Free goods 58, 801, 579 



Total free imports 



69, 130, 735 



Total dutiable goods 368, 508, 051 



Amount of duties received $179, 046, 630 

Percentage of duties to dutiable imports 48. 58* per cent. 
Percentage of duties to total imports 43. 19* per cent. 

On many of the articles of ordinary consumption the rate of duty imposed is 
considerably in excess of the general average, as above given. 

The following table shows the relation of the rates at present levied and col- 
lected on a variety of leading importations to the invoiced values : 

Silks, and various manufactures of silk 60 per cent* 

Spool cotton, equivalent to 64-74 per cent. 

Gum copal, equivalent to over 100 per cent 

Files, " " 52 to 58J " 

tlron, pig, " " 52 " 

" bar, (common,) equivalent to 68J " 

" small, round and square, equivalent to. - 77 " 



hoop, 

band, 

refined, 

best Yorkshire, 

best English boiler plates, 



73 
64 

. . .58 to 86 J 
36J to 40f 
33 



" sheet, No. 11 to 20 wire gauge, equivalent to 55 

Steel, extra cast-, equivalent to 41f 

" blister < s " 33 to 44| 

" third quality spring, equivalent to 69J 



tyres for locomotives, 



451 



To these rates, freight, insurance, commission, &c, must be added, thus to 
some extent increasing the duties above the rates here given. 

In view of this statement, it would seem obvious that an increase of duties, 
carrying up the rates, average and special, to a greater degree than those now 



* As a matter of interest in this connection, the following table, showing the average 
rates of duty on dutiable importations under the various tariffs from 1821 to 1861, inclusive, 
together with the gross revenue derived therefrom, is presented: 



Date of tariff. 


Time of 
operation. 


Dutiable imports. 


Gross revenue. 


Average 
duty. 


Previous to 1821 


Years. 
4 
4 
4 
9 
1 
4 
10 
3 


$264, 962, 457 
301, 538, 885 
297, 332, 015 
625, 836, 002 
69, 534, 601 
295, 178, 151 
2, 173, 428, 8L8 
741,213,216 


$90, 436, 612 
115, 597, 942 
122, 015, 500 
198, 263, 107 
16, 622, 746 
97, 109, 442 
523, 957, 872 
144, 542, 956 


Per cent. 
34i 


May 22, 1824 


38i 


May 19, 1828 


41* 


July 14, 1832 


3U 


September 11, 1841 


23i 


August 3*0, ] 842 


33 


1846 


24£ 


May 3, 1857, (to 1861) 


20± 






Total 


39 


4, 709, 024, 145 


1, 308, 546, 177 


29 







t These estimates are based on gold prices on board ship at Liverpool, October, 1866, 
exchange being reckoned at ten per cent, premium. 



40 EEPORT OF SPECIAL COMMISSIONER OF REVENUE. 

existing, and contributing thereby to an increase of prices, must give to any 
tariff such elements of weakness as to render it unstable, thus exposing the 
manufacturing and producing industry of the country to an evil which past 
experience has taught it specially to dread ; for certainly, next to positive hos- 
tile legislation, nothing is more damaging to the manufacturing interests of the 
country than instability in tariff legislation. 

Finally. The investigations of the commissioner tend to the conclusion that 
an increase of the rates of duty on importations, equivalent to those given in 
the House Bill No. 718, would reduce, through a prohibition or reduction of 
importations, the gold resources of the national treasury to a point beyond 
what it would be either safe or expedient, and militate against the practicability 
of a continued reduction of internal taxation. 

It may, however, be urged that an increase of the tariff at the present time, 
even if it should benefit the manufacturers to a less extent than what is expected 
and desired, would nevertheless, by increasing wages, increase the ability of the 
laboring classes to consume, and would also stimulate an emigration of skilled 
labor from other countries. To this it may be replied that the facts submitted 
in this report fully confirm a generally acknowledged principle in political eco- 
nomy, viz., that an increase in the price of labor follows and rarely or never 
precedes an advance in the price of commodities ; and that although there has 
been a large absolute advance in the prices of labor since 18C2, yet the advance 
on the whole has been greater during the same time in the price of commodi- 
ties ; and that through the decrease in the purchasing power of wages thus 
occasioned, the American laborer has not been relatively benefited by his increase 
of wages, but is in reality in a worse condition than he was before the war.* 

The commissionner further maintains that a continuance in the present con- 
dition of things, so far from holding out any inducement to an emigration of 
skilled labor from other countries, in fact tends to repel such emigration. In- 
vestigations made under his direction indicate that skilled labor, taking the 
relative prices of commodities and of rents into consideration, is equally well or 
better paid in many departments of industry in Great Britain at the present 
time than in the United States. In some instances the evidence to this effect 
is conclusive. 

Further confirmation of this point is also to be found in the fact, that within 
a comparatively recent period skilled laborers in the manufacture of metals 
have visited the United States with a view of engaging m their special indus- 
tries, but after investigation have returned, feeling convinced that the wages 
obtainable at home, though nominally less than in this country, were, taking all 
things into consideration, in reality equal, or greater. 

The question at issue, in the opinion of the commissioner, is not one legiti- 
mately involving any discussion of the principles of either protection or free 
trade. On these points the policy of the nation may be considered, for the 
present at least, as definitely settled. With a tariff averaging nearly fifty per 
cent, in its rates, free trade in any form is simply an impossibility. Neither is 
it believed that any considerable portion of the people of the country are in 
favor of the adoption of " free trade" in the European sense, even were the 
necessities of the treasury far less urgent than at present. But the simple 

* In confirmation of this statement, the commissioner would refer to the results of a 
careful examination, made at his instance, into the relative advance in the price of commo- 
dities and of lahor, in a manufacturing' town in the centre of a large agricultural producing* 
region — the town of Canton, Stark county, Ohio. This result showed that while the advance 
in wages employed in the manufacture of agricultural machinery was from fifty-five to sixty 
per cent, in November, 1866, as compared with the same month of I860, the advance in the 
cost of living, as deduced from the prices of sixteen of the leading articles of domestic 
consumption, viz., flour, corn-meal, buckwheat-flour, beef, butter, eggs, lard, potatoes, 
.apples, chickens, dried apples, coffee, sugar, sirup, calicoes, and muslins, showed an average 
ncrease of about one hundred and thirty per cent. 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 41 

question now at issue is, what course of policy can best be pursued which will 
bring back most rapidly the country to its normal condition of industry and 
development. If it be urged that an increase of tariff is calculated to effect this 
result, it is replied, first, that the present tariff rates are already of an exLreme 
character, and that any legislation in the same direction must necessarily soon 
reach a limit, unless the country is prepared to adopt the policy of entire prohi- 
bition and commercial non-intercourse ; and, secondly, that if a tariff whose 
average rates (nearly fifty per cent.) are higher than have ever been levied by 
the United States, or by any other civilized nation in modern times, fails to be 
reasonably protective, the remedy should be sought in removing the causes 
which have neutralized its protection, rather than by increasing the average of 
the duties. 

Improvements in the processes of manufacture and agriculture ought, and 
in a normal condition of affairs would, tend to increase the comfort and add to 
the prosperity of the mass of the people. It has been proved that in no other 
recent period have there been so many of such improvements. They should 
give to the country the power of increasing its production so much per capita 
as to enable each producer, with the expenditure of the same time and amount 
of labor as in I860, to realize for himself the same amount of comfort and pros- 
perity, and at the same time to pay his proportion of the taxes. That such has 
not been the result can be attributed only to the unwise legislation by which the 
burden of taxation has been unequally distributed, and the problem now to be 
worked out is to distribute the burden so as not to impede that absolute in- 
crease in the production of the country which should be the result of improved 
tools and better methods. 

The point cannot be too strongly insisted upon that, in order to extend our 
markets by the export of finished products, rather* than of raw materials, and 
thereby to give employment to the largest amount of labor in our own country, 
the cost of commodities and of labor must both be reduced, and such direction 
must be given to the legislation of the country as to relieve from the burden of 
taxation, as far as possible, the commodities used by the laborer, either for his 
own consumption or as the tools and implements by which he gains his wages. 
It has been proved that during the past four years the cost of living has, on the 
whole, increased in a greater proportion than the wages of labor; no proposition 
ought, therefore, to be made or entertained for a moment tending to a reduction 
in wa°;es, unless accompanied by such measures as shall reduce the prices of 
commodities in a much greater ratio, and thus give to the laborer the power to 
purchase, with a less nominal amount of money, more of the necessaries and 
comforts of life. 

In view of these several conclusions, the commissioner, therefore, recom- 
mends that the relief now unquestionably needed and sought for by the pro- 
ducing interests of the country, should be mainly given by Congress through a 
reduction of taxatioji on the raw materials indicated, and on the machinery and 
results of domestic industry, rather than by an extensive and large increase of 
the rates of duty on importations. Such legislation, coupled with an early 
adoption and adherence to some fixed policy, looking, through contraction, to 
the resumption of specie payments, would, in the opinion of the commissioner, 
by decreasing the cost of production and increasing the purchasing power of 
wages, go very far toward diminishing the evils which now tend to arrest the 
development of the trade, industry, and commerce of the country. 

At the same time, in view of the very decided expression of opinion in re- 
spect to the tariff by the House of Representatives at its last session, which the 
commissioner feels that he has no right to disregard, and in view, further, of 
the fact that, during the present transition state of the national finances conse- 
quent upon funding, and upon the adoption of measures looking to the resump- 
tion of specie payments, the industry of the country is threatened with 



42 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

disturbances for which the manufacturers and producers ought not to be held 
responsible, an increase of the tariff on some articles, as a measure of temporary 
expediency, is also recommended. Such an increase, in the opinion of the 
commissioner, should, however, be extremely moderate, and should have 
regard, first, to the interests of the revenue, and, secondly, to the supplying of 
such deficiencies in the existing tariff as are due especially to a want of proper 
adjustment between the rates of imposts and those of the internal revenue, or 
to a failure heretofore to sufficiently recognize the relation that exists between 
the market value of certain articles and the cost of the labor entering into their 
production. 

As respects the House bill No. 718, now before the Senate, the commissioner 
respectfully asks of Congress its reconsideration, inasmuch as he believes it to 
be exorbitant in its rates, tending to further inflation of prices, destructive of 
revenue and of what little of foreign commerce yet remains, and prejudicial to 
the general interests of the country. And, in confirmation of these conclusions, 
he would add that admissions have been made to him by representatives of 
many of the producing interests of the country likely to be affected by this 
bill, that the rates of duty imposed by it are higher than are necessary for the 
adequate protection of their interests. 

In conformity with the principles adopted in this report, and in accordance 
with the instructions of the Secretary of the Treasury before cited, the com- 
missioner herewith presents the form of a bill, designed to be sufficiently com- 
prehensive and complete, to allow, if adopted by Congress, of the repeal of all 
the numerous and complicated laws under which rates of duty on imports are 
now levied and collected. 

He would further ask attention to the following statement of reasons for the 
rates recommended in the form of bill presented, and of the results of his inves- 
tigations touching the relations of the existing and proposed tariffs and the 
internal revenue, to some of the great leading industries of the country ; the 
principal classes of articles included under the tariff being considered separately. 

TEAS, COFFEE, SUGARS, SPICES, WINES, LIQUORS, CIGARS, AND TOBACCO. 

In entering upon a revision of the tariff, the first consideration of importance 
at the present time " is to provide for a large, certain, and yicrmancnt revenue." 
To accomplish this, it is necessary to .select certain articles of extensive and 
regular importation and consumption, of standard prices, and not easily smuggled, 
which, through the duties imposed on them, may be always relied on as sources 
for a definite amount of revenue. 

The articles which our own experience, and the experience of other countries, 
have shown to especially answer these conditions, are teas, coffee, sugars, spices, 
wines, and liquors. From the first four of these classes of articles, the com- 
missioner estimates that the revenue is now accruing (and likely to continue to 
accrue, provided the rates of duty remain unchanged) at the rate of from forty- 
five to fifty millions of dollars per annum — the current importations and con- 
sumption beiug in advance of the estimates made by the revenue commission in 
their report of February, 1866. 

By the House bill No. 718 the duties on tea and coffee are reduced fifty per 
cent., thus entailing a prospective loss of from eight to ten millions of dollars 
per annum in the customs receipts from these sources. This measure appears 
to have been very generally received with favor, on the ground that, as these 
articles are of almost universal consumption, an abatement of taxation upon 
them would result in special and direct benefit to the masses. That such a 
conclusion is fallacious, and that the effect will be in fact the reverse of what 
is anticipated, is, however, in the opinion of the commissioner, evident, for the 
following reasons : No principle in the economy of taxation, as has been already 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 43 

stated, is better recognized than that a tax upon one of the necessaries of life, 
is, in fact, a tax upon all; and that, therefore, so long as the necessities of the 
government require that this class of articles should be taxed at all, an abate-, 
ment of taxation on one of them is simply equivalent to shifting it upon another. 
Under this condition of necessity, the main point of interest to the consumer is, 
that the taxes of this nature should be raised in the simplest, cheapest, and most 
equable manner, and afford the least possible occasion for an increase of the 
burden through duplication. In the case of tea and coffee, the duties are assessed 
mainly at five or six principal ports of the country, and, being wholly specific, 
are collected without delay and with little trouble. It is not probable, moreover, 
that the revenue on these articles is evaded by smuggling to any great extent, 
while under- valuation is impossible. Being, furthermore, of almost universal con- 
sumption, the duties levied upon them are very uniformly distributed, and fall 
upon the consumer in small amounts at any one time ; while, as they cannot be 
considered necessaries of life in a sense so absolute as breadstuffs and clothing, 
the payment of tne tax, through their use, is, in a great measure, voluntary. 
Through these circumstances, therefore, the conditions of effectiveness, economy, 
and equality, as regards collection and distribution, are secured most perfectly. 
Tea and coffee, furthermore, being articles of standard use and general sale, 
forming directly no component part of manufactured products, it is at all times 
within the power of the consumer to accurately and easily determine their im- 
porting price, as well as the duties assessed upon them ; thus obviating, in the 
first instance, any extensive duplication of taxation, and rendering it nearly 
impossible, in the second, for the unscrupulous dealer to unduly enhance prices, 
through the plea of excessive government taxation. 

Let us next consider the conditions of raising an equivalent sum from a taxa- 
tion on one or more of the products of domestic industry. We select iron and 
its manufactures as an illustration, for the reason that these articles yielded by 
internal taxation, during the fiscal year 1865, an amount ($8,494,089) very 
nearly equivalent to what it is now proposed to relinquish from the customs 
revenue, through the abatement of fifty per cent, on the duties on tea and coffee. 
It must be obvious, in the first place, that the collection of this amount of revenue 
from iron and its manufactures is an exceedingly complicated matter. In the 
place of five points of collection, the collection districts extend over every fur- 
nace, rolling-mill, forge, foundry, machine-shop, and hardware establishment in 
the country ; entailing an additional proportionate increase of expense and tax- 
ation. As comparatively few, moreover, of the manufactures of iron come to the 
consumer, except as the result of several processes; and as each process, in 
turn, is levied upon by the tax collector, an extensive duplication of taxes, and 
a great enhancement of prices, necessarily follows ; and as the details of this 
duplication of taxes cannot, in a majority of cases, be known to the consumer, 
the unscrupulous dealer is freed from nearly all restraint in his efforts to enhance 
and maintain prices. 

Again : iron being an essential component element of almost all forms of 
machinery, the taxation which enhances its price necessarily multiplies the 
price of all articles produced through its agency, thus restricting consumption 
and the extension of domestic and foreign commerce, and unfairly exposing 
almost every branch of domestic industry to a competition with foreign pro- 
ducers who are free from similar disabilities. And what is thus true of iron is 
almost equally true of almost every other article of ordinary domestic produc- 
tion. 

In confirmation of the position taken it may be also added that there is a 
close correspondence between the duties levied on tea and coffee in the United 
States and in the leading states of Europe, and, therefore, an equality as re 
gards this form of taxation ; while in the latter countries domestic industry is 
almost universally exempt from taxation. 



44 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

If, however, it be urged that our argument loses in weight through the cir- 
cumstance that the government has at present an available surplus levenue, 
and that, therefore, so high a tax on tea and coffee is not necessary, we reply, 
that so long as the government is under the necessity of taxing the industry of 
the country at all it cannot fairly claim to have any legitimate surplus revenue ; 
while, so far as the question is one of relief to the masses, we maintain that a 
reduction of internal taxation to the amount of eight or ten millions of dollars 
will diminish the burden on the masses, through a reduction of prices, to a 
three or four-fold greater extent than what would be experienced through the 
abatement of duties to a sum equivalent to that above named on the articles of 
tea and coffee. 

Finally. That the present tax on tea and coffee is not regarded by the com- 
munity as a burden, is, we believe, clearly proved by the circumstance that the 
consumption of these two articles, and also of sugars, has increased more 
rapidly since the present system of national taxation was adopted than that of 
any other article on the whole list of assessments. The commissioner, there- 
fore, earnestly recommends that no change be made in the existing rates of duty 
on tea and coffee. 

For similar reasons the commissioner would also recommend that no material 
change be made in the present rates of duty on spices. 

In respect to sugars some slight alteration in the existing rates of duty may 
be necessary. During the last few years such extensive improvements have 
been made in the machinery and processes for the manufacture of sugar from 
the cane that an improved article can now be produced at a much less cost than 
formerly. 

This improved product of foreign sugar can now be entered at a duty which 
is not equivalent to and does not compensate for the aggregate taxes (tariff and 
internal revenue) paid by the refiners on a lower grade of sugars and on their 
products. The law, as it stands, therefore, offers, in fact, a bounty to the for- 
eign producer in competing with the American refiner, and threatens to destroy 
the prosperity of the great industry of sugar-refining in the United States. 

The relief, therefore, needed may be given either by slightly changing the 
duties on the various grades of sugar — a measure asked for by the refiners, but 
earnestly opposed by the importing and grocery interests — or by entirely re- 
moving the internal taxes on the products of refining. The question is a diffi- 
cult one to determine, and the commissioner asks fur it the careful consideration 
of. Congress. 

In respect to the tariff on spirituous liquors, the main question to be deter- 
mined is, what rates will prove most productive of revenue ? it being, it is as- 
sumed, a settled principle of our revenue system that the taxation on articles 
of this character is to be limited only by the consideration above stated. 

On brandies and spirituous liquors, other than wines, the returns of importa- 
tions for the year 1SC5 apparently indicated that the existing rates of duties 
were all but prohibitory; the importations of brandy into the port of New York 
for the first ten months of 1S65 having been only 4,376 packages, (i. e., 789 
half-pipes, 2,313 quarter-casks and barrels, and 1,974 cases.) For the corre- 
sponding period of 1866, however, the importations of brandies into the same 
port are returned at 32,043 packages, (i. e., 752 half-pipes, 15,502 quarter- 
casks and barrels, and 15,789 cases,) thus showing a large increase in quantity 
as well as in revenue. 

The returns of importations of spirituous liquors, distilled from grain, for the 
first ten months of 1866, also show an increase of three hundred per cent, over 
those of the corresponding period of 1865. As the present rate of duty im- 
posed on " gins " and other spirituous liquors distilled from grain is, however, 
greatly disproportionate to their invoiced value, the commissioner is of opinion 



EEPORT OE SPECIAL COMMISSIONER OF REVENUE. 45 

that a reduction of the duty on these liquors from two dollars and fifty cents 
(gold) to two dollars per gallon would be attended with an increase of revenue. 

The total amount of revenue derived from the importations of brandies and 
spirituous liquors, other than wine, during the fiscal year ] 866, according to the 
returns of the Treasury Department, was $4,164,219. The amount of revenue 
derived from the same sources in Great Britain during the year 1865, with about 
the same rates of duty, was returned at $17,336,750. 

On wines, the commissioner recommends that the ad valorem system be swept 
away at once and for ever ; its adoption having proved detrimental to all le- 
gitimate business, destructive of revenue, and an endless' source of litigation 
between the government and the importers. The ad valorem principle being 
abandoned, only two other methods of assessing duties upon wines are available. 
First, the English method of assessing the duty according to the percentage of 
spirits contained in them ; and, secondly, the establishment of one specific 
duty per gallon upon all wines, irrespective of value. Pending an opportunity 
for a careful examination into the merits of the first method, the commissioner 
would recommend the adoption of the second ; and that the rate be made specific 
at fifty cents per gallon on all wines containing less than thirty per cent, of 
alcohol. On wine in bottles, this duty, by the imposition of three cents ad- 
ditional on the bottle, would be increased to sixty-five cents per gallon. 

If the rate named may seem too low a duty to be imposed on an article so 
essentially a luxury as wine, the commissioner would ask attention to the fol- 
lowing facts. According to data derived from the Treasury Department there 
were imported for the fiscal year ending June 30, 1866, 9,476,814 gallons of 
wine. Of this quantity, 8,542,416 gallons were returned as valued at less than 
fifty cents per gallon, and paying a duty of twenty cents per gallon, and 
twenty-five per cent, ad valorem ; 686,628 gallons valued at over fifty cents 
and not 'over one dollar per gallon, paying fifty cents per gallon, and twenty- 
five per cent, ad valorem ; and 247,770 gallons valued at over one dollar per 
gallon, paying one dollar per gallon, and twenty-five per cent, ad valorem. It 
is therefore evident that the rates proposed, while they are satisfactory to the 
importing interest, are really a large average advance upon the existing tariff. 

The tariff rates established on cigars by the act of July 25, 1866, are almost 
prohibitory, and on some varieties are entirely so, resulting in a considerable 
loss of customs revenue to the government. As an illustration the importation 
of a variety of cigars, known as " Swiss cigars," which are reported to be 
made to a considerable extent from American tobacco, may be cited. The in- 
voice cost of these cigars is $6 50 per thousand, and, as they average eight 
pounds in weight, the specific duty of $3 per pound amounts, in the first instance, 

to - $24 00 

to which must be further added an ad valorem duty of fifty per cent., or. 3 25 

Making a total impost per thousand of 27 25 

a sum equivalent to an ad valorem tax of 419 per cent., and making the total 
cost of the above cigars, when offered in the American market, exclusive of 
freights, commissions, and other charges, $33 75, gold, or (at 40 per cent, 
premium) $17 25 currency. As might be expected from this showing, the im- 
portation of Swiss cigars has entirely ceased. 

In view, however, of the very full examination and dicussion of the tariff on 
cigars given by Congress and its committees at the last session, and in view of 
the fact that the domestic tobacco interest is almost unanimous in favor of the 
continuance of the present rates, the commissioner has not felt warranted, 
without an opportunity for further examination, to recommend any change in 
the existing rates. 



46 EEPORT OF SPECIAL COMMISSIONER OF REVENUE. 



MANUFACTURES OF COTTON. 



A careful examination Las been made of the duties upon manufactures of 
cotton, and of their relative proportion to the internal taxes, and it is believed 
that no material change should be made, at present, in the rates of duty im- 
posed by the existing tariff. It has been proved to the satisfaction of the com- 
missioner, that at the date of September, 1866, the internal taxes upon the 
great mass of plain cotton goods made in the United States amounted to be- 
tween thirteen and fourteen per cent, upon the whole cost of manufacture, 
without making any allowance for loss of interest caused by the additional cost 
of erecting mills arising from the imposition of internal taxes upon the materials 
and machinery required therefor. 

Upon fine and fancy goods, and upon printed goods especially, the proportion 
of taxes to cost is greater, and is estimated at over fifteen per cent. In view of 
these facts, after providing for the imposition of specific duties upon all woven 
cotton goods, a clause has been added providing that these specific duties shall 
amount to at least thirty per cent, upon brown, thirty-three and a third per 
cent, on bleached, and thirty-five per cent, on printed cottons. 

A moderate reduction is recommended in the rate of specific duty imposed 
upon the coarser and more staple goods, being such as are used by the poorer 
classes, but it is not believed that any material increase to the revenue can be 
expected from such reduction, inasmuch as the home manufacture of such goods 
is not exposed to any great foreign competition in the home market. It is 
claimed by the advocates of protection that the adoption of that policy would 
ultimately result in the home manufacture of fabrics and other articles at a cost 
less than that at which they could be imported; and it must be admitted that, 
either through protection or some other cause, the production of heavy cotton 
goods had become so well established as to have supplied not only the home 
market, but to have competed in other countries, especially China and India, 
with English fabrics to the extent of from eight to eleven millions per annum 
for several years before the late war. But the manufacture of these heavy fab- 
rics is now seriously burdened by the pressure of internal taxes, and the export 
of them is at present very small, although provision has been made in the inter- 
nal revenue law for a drawback of as many cents per pound on the pound of 
cloth exported as had been assessed on the pound of cotton used, and also for a 
drawback equal to the ad valorem tax imposed upon the finished fabric. Such, 
however, has been the enhanced cost of labor arising from heavy taxation on 
commodities consumed by the operatives, and the enhanced cost of manufacture 
caused by the taxes upon coal, oil, leather, transportation, iron, and steel, and 
for which no drawback is or can be allowed, as to render it extremely doubtful 
whether the export of cotton fabrics can be resumed to any large extent until 
the internal taxes are very much reduced. It has been proved to the satisfac- 
tion of the commissioner that the amount of such iudirect taxation (estimated 
in gold by reducing currency to gold at the rate of one hundred and forty) 
would amount to a profit of about nine per cent, per annum upon the investment 
required in England for the erection of a mill to produce tlnse heavy fabrics. 
In consequence of this state of the facts very many of the coarser mills have 
been or are being altered, at heavy expense and after a long period of idleness, 
so as to adapt them to the manufacture of medium or fine goods for the home 
market. 

The commissioner has made a change in the classification of cotton fabrics, 
providing that all plain woven and simple or uniformly woven twilled goods 
shall be included in three classes, between which the distinction is made as be- 
fore, by counting the threads. This method is, on the whole, believed to be 
the most simple that can be determined on, but as there has been some uncer- 
tainty and many disputes arising from the difficulty of counting threads in fancy 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 



47 



woven goods, a fourth class has been added in which all such goods are com- 
prised. 

The duties recommended upon Class 2, in which class is comprised the great 
bulk of cotton goods used in this country, are mainly the same as those imposed 
by the present tariff upon plain goods of the same class ; the only change from 
the present tariff being from twenty per cent, to fifteen per cent, in the addi- 
tional ad valorem rate upon plain goods when colored, stained, painted, or 
printed ; from which change a moderate increase of revenue may be expected. 

It has been satisfactorily proved to the commissioner that without making 
any allowance for the increased cost of erecting factories at the present time, 
and the consequent loss of interest upon the additional capital expended, the 
internal taxes upon the great range of cotton goods are correctly exhibited in 
the following table, basing the cost of manufacture upon the rates of wages paid 
in September, 1866, and the price of cotton at the same date, viz : thirty-five 
cents per pound for middling uplands : 

Unbleached fabric, thirty-six inches wide, classes 1 and 2. 



Threads to an inch, 


».s;r 


>d 


.3 

■gi 


a 
o 

I 
en *! 


a 

o 
o 

u 
>>» 


-a 

II 
5« 


£ M ^ 


5 s.a 

Say 

a Si 


warp and filling. 






3g 


'©■" rg 






bex 

und 

tton 


P< 








B-§£.d 

CfigO 


§ ° - ® 




a o s o 

2 Ph-O « 




*"o 


o 




© 


.5 5 §* I 


S'3 ^-^ 




8 


O 


H 


fc 


02 


K 


i 


Pm 


Warp. 


Fitting. 


Yards. 


Cents. 


Cents. 


Per cent. 


Cents. 


Cents. 


Per ceni. 


Per cewZ. 


50 


50 


3.20 


17.20 


2.36 


13.72 


4 


1.64 


30 


16.28 


48 


48 


2.80 


18.85 


2.57 


13.63 


4 


i.43 


30 


16.37 


56 


60 


4.00 


14.94 


2.04 


13. 65 


5 


2.96 


30 


16.35 


64 


64 


3.70 


16.55 


2.24 


13. 53 . 


5 


2.76 


30 


16. 47 


64 


64 


5.30 


13.15 


1.76 


13.38 


5 


3.24 


30 


16.62 


66 


72 


4.11 


15.80 


2.13 


13. 47 


5 


2.87 


30 


16.53 


72 


80 


4.05 


16.91 


2.23 


13.18 





2.77 


30 


16.82 


84 


84 


4.00 


17.42 


2.34 


13. 45 


5 


2.66 


30 


16. 55 


84 


100 


3.69 


19.18 


2.55 


13.21 


5 


2.45 


30 


16.79 


100 


100 


4.11 


18.75 


2.47 


13.17 


5 


2.53 


30 


16.83 



From this table it will at once appear, that, if an allowance be made of a por- 
tion of the duties imposed, as an offset or equalization of the internal taxes, 
'(either from the specific rate or from the minimum ad valorem recommended in 
case the specific duties do not amount to a certain given per cent.,) the re- 
mainder of the duty represents a low rate of assessment rather than a high one, 
and it is believed that the interest of the revenue will not allow any greater re- 
duction in the existing rates other than those recommended. 

That the existing rates of duty have not prevented the importation of large 
quantities of cotton fabrics during the last few years is shown by the following 
table ; and as the duties recommended are substantially the same as now, the 
course of trade will probably not be interrupted : 

IMPORTS OF COTTON MANUFACTURES. 

1861 $25, 427, 250 

1862 11,786,319 

1863 .' 18, 018, 738 

1864 , 17, 197, 345 

1865 22, 010, 260 

1866 30, 166, 301 

The bulk of the cotton goods now imported enters immediately into consump- 
tion, and cannot be speedily produced at home ; especially so long as all the 



48 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

metals and the cost of tools and machinery of production and transportation are 
as heavily burdened with taxation as at present. 

In order to exhibit more clearly the onerous nature of the internal taxes upon 
our manufactures, and the tendency of such taxes to destroy our export trade, 
the commissioner has caused to be prepared the following statement, to which 
careful attention should be given in connection with the recommendation pre- 
viously made, that the internal taxes should be reduced. 

It is exceedingly desirable that we should export finished manufactures rather 
than the raw product of the soil or the mines, and great progress had been made 
prior to 1860 in the export of heavy cotton goods, the amount, as has been 
stated, having been $8,000,000 to $11,000,000 per annum. 

Every' possible measure has been taken by Congress to foster this export by 
the allowance of drawbacks, but no drawback can be allowed for indirect taxa- 
tion. 

The cost of a mill for the production of the heavy sheetings and drills for- 
merly exported, of the capacity of ten thousand spindles, would be at this date 
not less than $330,000. The product of such a mill would be 1,250,000 pounds 
per annum. The cost at this date of such a product would be $660,125 ; of 
which the taxes would be $90,125, or 27.31 per cent, upon the capital. Of 
this large amount of taxes, no drawback is allowed, or can be allowed, for the 
amount of $16,000 of estimated indirect taxation ; and the foreign manufacturer 
has, therefore, the advantage of $16,000 in all foreign markets. 

A mill of ten thousand spindles can be put in operation in England for the 
manufacture of the same goods for about $130,000; and if the $16,000 advan- 
tage be reduced to gold, at the rate of one hundred and forty, it amounts to 
$11,428, or nearly nine per cent, upon the English capital. The reason is 
therefore obvious why we can no longer exchange cotton fabrics, to any great 
extent, for the teas of China, or for the saltpetre and gunny cloth of India, yet 
there is better provision for the allowance of drawback upon cotton fabrics ex- 
ported than upon almost any other of the manufactures of the country. 

The proportion of cost set apart as representing the taxes included therein is 
intended to cover — 

1. The tax of three cents per pound upon raw cotton and the customary per 
cent, usually allowed for waste, viz., one-sixth, computed upon the amount of 
the tax of three cents, or one half cent per pound, making the allowance for the 
tax of three cents on the raw cotton, three and a half cents upon the cloth, (the 
drawback allowed in case of export being three cents on the pound of cloth.) 

It may be objected that the internal tax of three cents per pound is assessed 
also upon raw cotton shipped to other countries, but as American cotton forms 
for the time being the lesser part of the supply of the world, this objection can- 
not be allowed. 

2. The tax of five per cent, upon the sale of the finished fabric; and in the 
computation this tax is assessed upon a price which would yield the manufac- 
turer ten per cent, profit. 

3. An allowance is made, which has been pronounced by many experts to be 
insufficient for the additional cost of oil, fuel, iron, and steel for repairs, trans- 
portation, leather, &c, &c, and for the increased cost of the living of the ope- 
ratives, growing out of the imposition of taxes upon articles consumed by them. 
The rate of this allowance is computed at one-fifth the increased cost of labor, 
and of all supplies other than cotton, over the cost of the same items in 1860, 
this allowance being equal to nine and one-quarter per cent, upon the present 
cost of such labor and supplies, exclusive of cotton. 

It should also be stated that this third item of allowance for taxes, being the 
only one dependent upon judgment and not capable of positive proof, amounts 
to but 2 t 6 q 6 q per cent, on the total cost of manufacture, out of an average total 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 49 

taxation of thirteen and a half per cent., the remainder being capable of abso- 
lute demonstration. 

As has been before stated, in the estimate of thirteen and a half per cent, 
total taxation, no allowance is made for the increased cost of erecting factories, 
and the consequent loss- of interest; if this item were added, the proportion of 
cost of goods to be set aside for taxes would be over fifteen per cent., and the 
proportion of duties applied as an offset for the taxes would be proportionally 
greater ; but it is unnecessary to includethis item in order to prove that neither 
the duties imposed by the existing tariff nor the range now recommended are 
prohibitive or highly protective, but on the contrary they are not above the ad- 
mitted revenue point. 

On the finer fabrics included in Class 3, a small increase of duty is recom- 
mended. These goods, especially when colored or printed, are articles more of 
luxury than necessity, dependent upon style and finish, and the consumption of 
which is but little affected by moderate or even high duties, as they are used 
mostly by the wealthy classes. The increase of duties upon these fabrics is 
recommended purely as a revenue measure. 

Upon spool-cotton a moderate reduction is recommended, and upon unwound 
thread and yarn, a claus^ in the existing tariff, which would be prohibitive were 
it not inoperative, is omitted, and in place thereof a graduated scale of duties is 
recommended. There have been large additions made to the spindles of the 
country for producing fine cotton yarns during the past year, and as they have 
been built at very high cost it is believed that any sudden and large reduction 
in the duties, upon thread might cause great injury to this partially established 
industry, without yielding any compensating gain to the revenue. 

A moderate specific duty is recommended in addition to the ad valorem rate 
upon cotton hosiery. This manufacture has been lately established in the 
United States, and now employs a large number operatives and of capital. It 
has been started, moreover, upon machinery mostly imported at very high cost, 
and requires such attention as the interest of the revenue will allow. 

If it may appear that undue attention and space have been given to the re- 
venue derived from manufactures of cotton, it should be remembered that there 
is scarcely any other branch of manufacture in the United States in which the 
cost can be ascertained with such absolute accuracy, and the relation of internal 
taxes to the cost and to the duties so clearly defined ; and it may be also added, 
that despite the prosperity of a portion of the manufacturers, there are few 
branches of business upon which the present system of internal taxation bears 
more onerously, or whose investigation proves more clearly the expediency and 
necessity of a speedy reduction of the internal tax on manufacturing industry 
elsewhere recommended. 

It may here be stated that no desire has been manifested on the part of the 
great majority of the cotton spinners for the passage of a highly protective 
tariff. 

Upon this point there appears to have been a wide-spread misunderstanding, 
it having been supposed that the large profits made by a portion of the cotton 
mills of New England have been in consequence of supposed highly protective 
duties imposed by the existing tariff. Such, however, is not the fact. The ex- 
isting duties are not mainly of that nature, and the profits have been made by a 
portion of the mills only. The coarser mills of the country have, in some cases, 
made large profits on the rise in cotton, but for three years after the beginning 
of the war, goods would seldom pay the cost of production if made from cot- 
ton purchased near the time of sale, and those mills which were not fortunate 
in their cotton purchases, in many cases made very heavy losses, of which not 
much notice has been taken except by the owners. 

Upon the medium and finer fabrics large profits have undoubtedly been made 
for the last two years, not in consequence of protection, but because the conntry, 
Ex. Doc. 2—4 



50 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

having more money in circulation and more apparent means wherewith to pur- 
chase, demands a better grade of goods than formerly ; and while there has been, 
from 1860 to 1865, inclusive, little increase in the number of cotton spindles, 
there has been a great increase of population. During the era of very high 
prices consumption was much curtailed, but when the prices of goods fell with 
cotton to a moderate point, a demand ensued for the finer and better grades of 
cotton cloth, even beyond the capacity of spinners to supply. 

The rapid extension of mills and the erection of new ones have been for a 
time prevented by the diversion of skilled labor from the machine-shops, and 
also to a far greater extent by the imposition and duplication of taxes upon iron 
and steel. But despite the excessive cost of erecting mills and machinery, 
which is now nearly or quite double the cost in 1859 and 1860, the large profits 
have had their legitimate result, and a large extension of manufacture may soon 
be expected, with a probable equalization of prices and profits. During the 
year ending September 1, 1866, over 200,000 new spindles went into operation, 
and mills to contain about 530,000 spindles are now under way, nearly all upon 
the medium and finer fabrics — the aggregate increase being 730,000 spindles, 
or more than fourteen per cent, on the whole number existing in 1860. 

WOOL AND WOOLLENS. 

In respect to wool and woollens, and especially to so much of the House bill 
No, 718, as proposes to increase the duties on the importation of these articles, 
the commissioner would report as follows : 

The tariff legislation in respect to these products, up to the present time, has 
been extremely variable and often inconsistent in its character. Thus, the tariff 
of 1842 imposed a duty of three cents per pound specific and thirty per cent. 
ad valorem upon wool costing eighteen cents per pound or under; in 1846 the 
rate was reduced to thirty per cent, ad valorem, and in 1857 this class of wools 
was made duty free. In 1861 the duty on the same grades was fixed at five 
per cent, ad valorem, and so remained until 1864, when the duties were further 
advanced to the existing rates of three cents per pound specific on wools costing 
twelve cents per pound or less, and six cents per pound on wools costing more 
than twelve cents and less than twenty-four cents. 

Near the close of the year 1865, in view of the evils resulting from such insta- 
bility of legislation, and in view, furthermore, of a feeling of antagonism of 
opinion in respect to the tariff, which has always undoubtedly prevailed to 
some extent between the wool-growers and wool manufacturers, a joint con- 
vention of the representatives of these two great interests was called with the 
hope that a full and mutual discussion between the two parties would lead to 
the acknowledgment of a harmony of interests on the one hand, and to a con- 
currence of sentiment in respect to future tariff legislation on the other. This 
meeting was held at Syracuse, New York, December 13, 1865, and was numer- 
ously attended. It does not appear, according to representations made to the 
commissioner, that the woollen manufacturers, through whom the call for the 
meeting originated, had any expectation that action would be taken looking to 
any increase of duties upon wool over and above those then existing ; but, on 
the contrary, they hoped and expected that the wool-growers would concede 
the propriety of a reduction of rates on those classes of wools — like the "comb- 
ing" and carpet wools — which are not produced to any extent in this country. 
They were, however, met with the demand from the wool-growers that the 
duties on all unwashed wools, except carpet wools, should be advanced from 
the existing rates of six cents per pound to twenty cents per pound, and twenty 
per cent, ad valorem. After earnest discussion, however, these rates were 
abated to ten cents per pound, and ten per cent, ad valorem, and were accepted 
by the representatives of the manufacturers on condition that thirty-five per 



EEPORT OF SPECIAL COMMISSIONER OF REVENUE. 51 

cent, ad valorem additional should be imposed on imported woollens over and 
above an aggregate sufficient to reimburse the manufacturer for the duties on 
wool and dye-stuffs and his expenses for carrying the same, or thirty-five per 
cent, ad valorem in addition to reimbursing specific duties, amounting to fifty- 
three cents, as a minimum, on each and every pound of woollen goods imported. 
"Nothing less," say the committee in their report to the revenue commission, 
"than a specific duty of fifty -three cents per pound on such manufactures will 
be sufficient to place the manufacturer in the same position as if he had his raw 
material free of duty — a position which he must demand as an imperative ne- 
cessity for the preservation of his industry." 

On this basis, a schedule of duties on wool and woollens was arranged, which 
is substantially the same as now embodied in House bill No. 718. 

Acareful examination, however, of the whole subject, the opportunity for which, 
owing to a limitation of time and the pressure of other business, was not afforded 
to Congress orbits committees at its last session, leads the commissioner to the 
conclusion that the schedule of rates in question, proposed as the basis of the 
future tariff on wool and woollens, is of a character not warranted by the cir- 
cumstances of the case, and prejudicial alike to the true interests of the wool- 
grower, the revenue, and to the great mass of consumers and taxpayers through- 
out the country. A full confirmation of these views, it is believed, will be 
found in the following summary of facts and conclusions : 

First. According to the report of the executive committee of the Wool- 
Growers' Association, submitted to the revenue commission, the present annual 
production of wool in the United States is about one hundred million pounds.*' 
Assuming the average price to the grower of washed and unwashed wool at- 
fifty cents per pound, we have as the entire annual value of the clip, fifty mil- 
lions of dollars in currency, or about thirty-five millions three hundred and. 
ninet^y thousand dollars, present gold valuation, (Dec. 1, 1866.) 

Now, the motive in imposing the proposed minimum duty of ten cents peT 
pound specific and ten per cent, ad valorem, is manifestly to raise the value or 
price of the American wools to the same extent ; and if it fails to do this, the- 
object of the wool-grower will certainly not be attained. 

The number of sets of woollen machinery or series of cards employed in the- 
United States, reported to the Wool Manufacturers' Association in October,, 
1865, was four thousand one hundred,! consuming 2,252,545 pounds of scoured 
wool, and substitutes for wool, per week; but these returns, it was stated, did' 
not probably indicate more than three fourths to four-fifths of the sets then in- 
actual operation. Suppose, however, the balance to consume wool equal to the 
shrinking from the cards to the manufactured goods — and there is no doubt but 
they will do more than that — we have, then, as the weekly product of the country, 
(in prosperous times,) two million five hundred thousand pounds of cloth per 
week, or one hundred and seventeen millions of pounds per annum. 

Again, the weight of the woollen goods imported into the United States 
during the fiscal year 1866, the commissioner, after a careful examination, esti- 
mates to have been as follows : 

Woollen goods proper 17,. 000, 000 pounds.. 

Carpets % , 2, 500, 000 pounds. 

Dress goods, bunting, and worsted manufactures 13, 500, 000 pounds. 

Total 33, 000, 000 pounds. 



* The estimate of the Agricultural Department of the " clip" of 1866 is one hundred and 
seventeen millions, an estimate, in the opinion of the executive committee of the Wool- 
Growers' Association, altogether too high. 

t See report of the revenue commission, nage 424. 



52 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

These results, therefore, indicate the present average consumption of manu 
facturcd woollens in the United States to be about one hundred and fifty mil- 
lion pounds per annum. 

It must be evident, now, that, to the extent to which the cost of wool is in- 
creased to the American manufacturer, through the increased duties on his raw 
materials, it will be necessary to impose an equivalent increase of duties on the 
importation of foreign woollens, otherwise the increased price of wool, growing 
out of the duty, would act as a bounty in favor of the foreign manufacturer, 
and prove speedily disastrous both to the American wool- grower and to the 
American woollen manufacturer. 

To balance the duties proposed, upon wool, the executive committee of the 
woollen manufacturers claim, and endeavor to prove it to be essential to the 
preservation of their industry, that, for every cent of duty imposed on wool, 
four cents per pound must be charged on all woollens imported. It is also clear, 
that if the price is to be enhanced to the extent of the duty, the advance must 
be estimated alike on goods made of domestic as well as of foreign wool. Con- 
sequently, for every cent of duty imposed on wool, the American consumer will 
be taxed four cents per pound on his manufactured woollens ; which tax on 
the present annual consumption of the country, viz : one hundred and. fifty 
million pounds, would amount to the sum of six million dollars for each cent 
of duty imposed on wool. 

Assuming the existing rate of duty upon Tmwashed wool at six cents* per 
pound, the present annual tax for the protection of this interest is, therefore, 
(86,000,000 X 6 cents=) $36,000,000 ; but at the proposed rate, assuming 
eleven and a half cents as the minimum, this tax will be further increased 
($6,500,000 X 5J=) $32,250,000; or, in other words, the proposed tariff on 
wool and woollens will tax the community (if it should have the effect sought 
by those who propose it) to the extent of seventy-one millions two hundred 
and fifty thousand dollars per annum for the protection of an interest, the whole 
annual value of whose product, as we have already shown, cannot be considered 
in excess of thirty-six millions of dollars gold valuation. Can any such 
amount of taxation, on an absolute necessary of life in this country, be justified 
under the plea of protection to American industry, and that industry one which 
cannot claim high protection on the plea that it is not yet well established? 

Secondly. Let us next consider whether the business of wool-growing, at the 
time the bill under consideration was framed, was in a condition to warrant 
such an extreme demand for protection. 

The average price for medium American washed wools in the New York mar- 
ket, in the latter part of 1865, was from sixty to sixty-five cents. The average 
price of the same wools from 1827 to 1862 was forty-two and eight tenths (42 t 8 q) 
cents ; the average premium on gold during the period first mentioned was 
forty-six per cent. ; it therefore appears that when the rates under consideration 
were matured and demanded as a necessity, the wool-grower was receiving a 
price equivalent to the average price before the war ; and that the growing of 
wool at those prices was then profitable, is abundantly proved by the following 
quotation from the best authority in the United States on this subject, viz : the 
president of the American Wool-Growers' Association : 

" How very striking is the fact that, during thirty-eight years, [ending January 
1, 1862,] and with all the disturbing causes to the wool market, there has not 

* A part of the. wools imported, viz : the carpet wools, are subjected, both under the 
existing and proposed tariffs, to a less rate of duty than six cents per pound ; but as the 
minimum rate of duty on all wools, costing less than twenty-four cents per pound, owing to 
the addition of freights, charges, and commissions, to their invoice value, is now more than 
six cents ; and as all wools valued at over twenty-four cents per pound are subjected to 
duties of ten cents per pound and upwards, the average assumed as the basis of the calcula- 
tion respecting taxation is rather diminished than exaggerated. 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 53 

been a single year in which the average price (42 t R q-) for the wool marked 
'medium,' would not now* pay the actual cost of producing our heavy-fleeced 
American Merino wools. * * * Of the production of how many other 
of our great staples of industry can as much be said 1 " 

The low prices of wool at the present time are no legitimate arguments in re- 
spect to this question, inasmuch as they are abnormal in their character, and 
are due mainly to a general depression of business, consequent upon an an- 
ticipated reduction of prices, and to an over-importation of foreign wools in the 
spring and summer of 1866, stimulated by the prospect of an advance in the 
tariff. 

Thirdly. But laying aside all other considerations, let us next inquire whether 
the granting of the proposed rates by Congress will afford to the wool-growers 
the relief which is confidently expected. 

The trouble under which the wool- grower at present labors is one and the 
same affecting every other branch of industry in the country, viz : a most ex- 
traordinary advance in the cost of all the elements entering into production. 
To remedy this state of things the wool-grower now proposes to make the cost 
of production still higher ; for it cannot be supposed that he alone, of all the 
producers of the country, is to be allowed to advance the price of his products 
without submitting to an equivalent advance in the pric? of all others. 

The present prices of New England, New York and Ohio unwashed wools 
(New York Price Current, November 3, 1866) range from thirty to forty-six 
cents per pound, and at these rates it is claimed that the business of wool-grow- 
ing, particularly in the States of New York, Pennsylvania, and Ohio, is very 
far from remunerative. A higher rate of duty is therefore asked on the im- 
portation of the foreign competing wools, the principal and cheapest of which — 
the South American orMestiza unwashed — was quoted in New York at the above 
date at from twenty-four to thirty-four cents per pound, (currency.) 

The production of cheap wools, however, is not confined to foreign countries. 
Wool from Texas is now offered in New York at from twenty to thirty-two 
cents per pound, and it was claimed before the war that wool could be produced 
in that State as cheap as cotton, or from five to ten cents per pound. Whether 
this claim was an exaggerated one or not it is immaterial to discuss, but the 
commissioner would ask attention, first, to an authoritative statement of the 
president of the American Wool-Growers' Association, to the effect, that while 
the cost of keeping a sheep on the high-priced lauds of New England and New 
York is two dollars per annum, the cost in the southern and southwestern part 
of the United States " does not exceed twenty-five cents per head per annum." f 
And secondly, that the results of a careful examination of Texas, made dur- 
ing the past year by an experienced northern wool-grower, and submitted to 
the commissioner, give fifteen cents per pound as the present estimated cost of 
raising wool in that State. 

At the present time, moreover, the production of wool in southern Kansas and 
in New Mexico, where the conditions of cost are nearly the same as in Texas, 
where the sheep feed out the year round, and where two shearings are not un- 
common, is increasing with great rapidity. It is also reported to the commis- 
sioner that the cost of raising wool in the great States of Minnesota and Iowa 
is not in excess of one- half of the cost of product in Ohio ; while in California, 
whose product of wool is rapidly increasing, (and is now sold in New York, after 
transportation around Cape Horn, at from twenty to thirty-six cents per pound.) 
the cost of wool, by the census of 1860, was returned at only twelve and a half 
cents per pound. And as touching the question of locality in wool-growing it 
should be borne in mind that the cost of transporting wool is less in comparison 
with its value than of any other agricultural product; the ratio, from a point 

* September, 1866. 

t Randall's Practical Shepherd, pages 97, 98, 1863. 



54 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

two hundred miles west of Chicago, to the seaboard, having been established 
some years since as eighty per cent, on the value of wheat ; thirty per cent, on 
pork; twenty per cent, on beef; while on wool it was only four per cent.* 
The inquiry, therefore, becomes a pertinent one, as to what protection the wool- 
grower of New England, New York, and Ohio, expects to obtain, as against the 
competing wools of other parts of the United States, which are already offered 
in the market at about the same price as the foreign Mestiza wool '? and more 
especially, when it is considered that these cheap domestic wools are to receive, 
under the proposed increase of rates, an ad valorem protection, and a tariff 
stimulus as much in excess of that given to the wools of New England, New 
York, and Ohio, as the producing cost of the former is proportionately inferior 
to that of the latter. In short, is it not evident that any advantage to be derived 
from an increased duty on foreign wool — putting it as high as it could in any 
way be borne — must of necessity be delusive and of temporary benefit ; and 
that for the future the business of wool-growing in the United States is to be 
regulated by climate, soil, and the value of land, rather than by any artificial 
influences resulting from tariff enactments 1 If the wool-growers of the older 
States are wise, we believe they will recognize this necessity, and seek to hold 
their own by raising choice sheep to recruit and revivify the flocks of the more 
favored States, and m turning their attention more fully to supplying the mar- 
kets with mutton, leaving what can be obtained for wool as a mere make- weight 
in their calculations of profits. 

Again, with the temporary increase in the price of wool, and a decrease in 
the price of cotton, the inevitable tendency must be to again rapidly bring in 
cotton as a competitor to wool; decreasing the consumption of the latter and 
increasing that of the former both as a separate manufacture and as a constitu- 
ent for mixing with wool in the manufacture of woollens, with a view of reducing 
their cost. It needs, therefore, no gift of prophecy to predict that between 
stimulated domestic competition and the increased consumption of cotton, the 
wool-grower who now asks for higher protection will (if his request is acceded 
to) be ground as between the upper and nether mill-stone. 

Fourthly. Let us next consider the relation which the growing and manufac- 
turing of wool are to sustain to each other under the proposed tariff. As, under 
all ordinary circumstances, the American wool-grower cannot export his product 
to any foreign country with an expectation of profit, and is entirely dependent 
upon the American manufacturer for a market, it would seem to need no argu- 
ment to prove that a state of prosperity on the part of the wool manufacturer is 
essential to and must precede a condition of prosperity on the part of the wool- 
grower. 

To enable the manufacturers, however, to prosper — or, in other words, to pro- 
duce cheaply and sell largely — it is necessary, not only that the raw materials 
should be afforded to them at fair prices,'but also that they should not be 
restricted in the selection of varieties. No one country produces all the varie- 
ties of wool, but every country has its own distinctive qualities, adapted espe- 
cially for some peculiar branch of the woollen manufacture. It is, therefore, 
evident that no country can make all the varieties of woollen goods unless it 
can go for its supply of raw material to such others as may be necessary, to 
obtain the varieties not raised within its own boundaries. To preclude the 
manufacturer from doing this, is equivalent to prescribing that his business shall 
not be allowed the privilege of obtaining that development which is enjoyed in 
all other countries. 

That the granting of this latter privilege, moreover, to the manufacturer 
would not prove a detriment to the domestic producer, but rather a benefit, the 
experience of our own, and of all other countries, offers abundant proof. 

* See statement of Hon. J. B. Grinnell, of Iowa ; report U. S. Commissioner of Agri- 
culture, 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 55 

Thus, an examination of the prices of domestic wool, from 1S27 to 1S62, 
establishes the fact that the periods when the American wool-grower has ob- 
tained the highest rates for his products have been coincident with those of the 
lowest tariffs, and that this was especially the case from 1858 to 1860, when 
wools, costing twenty cents per pound and under were admitted into the United 
States free of duty. This circumstance finds a ready explanation in the fact 
that during the periods referred to, the American manufacturer was enabled to 
produce cheaply and sell cheaply, and, competing advantageously with the for- 
eign producer, to furthermore sell largely ; and that, under the increased con- 
sumption which followed, the supply of domestic wool became inadequate to 
the demand. 

All who are familiar with the history of Great Britain, moreover, know that 
when that country first abolished the duties on foreign wool, the wool-growers 
made earnest opposition to the measure, in the faith that their interests would 
be destroyed ; but, from that day to this, the wool product of that country has 
steadily increased with regularly advancing prices, subject only to those fluc- 
tuations which, from various disturbing causes, affect all trades and occupa- 
tions. That the experience of France is also to the same effect, is shown by a 
recent report of M. Baudrillard to the Emperor of the French on this subject, 
in which it is shown that when the duty on wool was reduced, in France, from 
thirty-three to twenty-two per cent, ad valorem, the price of wool increased, 
and was maintained at from six to eight per cent, above the former rates. As 
an explanation of this, M. Baudrillard says : " The home production is not suf- 
ficient for the daily increasing wants of our industry. Every check thrown in 
the way of the latter affects its activity. As soon as our manufacturers cannot 
procure foreign wool they decrease their production, because they cannot find 
at home the required qualities, and the French wool, which they would have 
used to mix in, lies about in the markets. The statistical tables of England 
lead exactly to the same conclusions : high duty, low wool at home ; moderate 
duty, or free wool, prices good at home." 

Fifthly. To the extent to- which we now deprive the American wool-manu- 
facturer of advantages in the selection and cost of his raw material, to a certain 
if not to an equal extent do we increase those of his foreign competitors. The 
seventy million pounds of foreign wool annually imported into the United 
States to meet a demand which the production of American wool does not yet 
supply, will not cease to be produced because the American manufacturer is for- 
bidden to take it. Diverted from its present channel of consumption it must 
find its way to the markets of Europe ; and through the diminution of price, 
which always follows an excess of supply, an advantage will be given to the 
foreign over the American manufacturer largely additional to what he now pos- 
sesses ; * and this, coupled with the use of shoddy and cotton, will lead to an 

* This point is further illustrated by reference to the range of prices which has prevailed 
for Mestiza wools during the last ten years. Previous to 1857, the prices of these wools 
ranged from fifteen to eighteen cents in the markets of production. Under the tariff of 1857, 
which admitted wools costing less than twenty cents per pound free of duty, the competi- 
tion of American manufacturers carried the price up to the highest point at which they could 
be admitted free. When, however, the free limit was reduced to eighteen cents, the price 
quickly responded by a similar reduction. The stoppage of the American woollen mills, at 
the commencement of the war, next reduced prices, by the cessation of demand, to nearly 
as low as they were previous to 1857. Under the tariff of 1864, subjecting all wool costing 
from twelve to twenty-four cents per pound to six cents per pound duty, the price still fur- 
ther declined, until Mestiza wools of good quality have been sold in Buenos Ayres at less 
than twelve cents per pound. If the duties proposed in House bill No. 718 should now be- 
come a law, experienced judges are confident that the price of these wools, in consequence 
of the entire withdrawal of the American demand, will fall still lower, so that the European 
•manufacturers can obtain their supply for a less price even than the duties alone would 
amount to in the United States. 



56 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

importation of cheap foreign woollens into the United States which no tariff, 
short of absolute prohibition, can suppress. 

A further, and we think most valid objection to the proposed rates is, that 
their adoption will seriously impair the immediate gold revenue of the govern- 
ment, and thus delay the abatement or removal of the various internal and du- 
plicated taxes on domestic industry, which are the real sources of the troubles 
under which the wool-grower, as well as every other American producer, now 
labors. The adoption of these rates will also tend to destroy a not inconsider- 
able part of the foreign commerce that yet remains to the United States. The 
large American carrying trade, which before the war was maintained with Bra- 
zil and other South American states, has, as already stated, been nearly anni- 
hilated, but a very considerable number of vessels* are yet employed in the 
Cape of Good Hope and Australian trade, carrying out the products of Ameri- 
can industry, and receiving for the same, in great part, the wools of those coun- 
tries. If the proposed rates on wools are adopted, the commissioner is assured 
that nearly all these vessels will be at once withdrawn from this trade, inas- 
much as the importation of a return cargo of wool will be impossible. That it 
may be clearly understood as to where the loss from the destruction of this 
trade will fall, we give the following summary of an invoice of a cargo of one 
of these vessels, (being but one out of eight or nine sent every year by the 
same firm,) which, within a recent period, cleared for the Cape of Good Hope 
to obtain a return cargo of wool : 

Value. 

Flour, 1,9S5 barrels $11,168 00 

Butter, 5,084 lbs 1, 423 52 

Cheese, 2,250 lbs 340 50 

Fish 216 97 

Maizena, 4,000 lbs ' 340 00 

Candles, 3,120 lbs 649 20 

Soap 17 28 

Petroleum, 1,500 gallons 810 00 

Tobacco, 53,257 lbs 23, 763 97 

Cigars 455 00 

Dried apples, 3,135 lbs 227 29 

Lamps, &c 159 37 

Pails, tubs, and brooms : 383 00 

Ploughs 5, 466 42 

Road scrapers 666 64 

Cabinet furniture 4, 787 50 

Charges 1, 816 31 

Total value of cargo '. 59, 133 66 



In all other civilized countries the sure road to national wealth is supposed to 
lie in the direction of exchanging manufactured products for the raw material of 
less civilized nations, and in realizing a profit on the carrying trade consequent 
on such an exchange. In the United States it is now seriously proposed, at 
least in the instance under consideration, to adopt a different policy. 

The commissioner is well aware that the present depressed condition of the 
wool interest — both fibre and manufacture — may be referred to as a rejoinder 
to each and all the arguments thus submitted, and as a good and sufficient 
reason for an immediate advance of the tariff. An analysis of the causes which 
have led to this depression will, however, in his opinion, lead to an opposite 
conclusion, and establish the following facts : 

First. That the present high duties on combing wools (formerly admitted free 



EEPOET OF SPECIAL COMMISSIONER OF REVENUE. 57 

under the reciprocity treaty) have, during the past year, almost entirely pros- 
trated and crushed out the worsted manufacture ; and that like causes in former 
years have also nearly destroyed the broadcloth manufacture, which formerly 
constituted fifty per cent, and upwards of the entire woollen industry of the 
country. Both of these industries, although requiring wools not yet raised to 
any extent in the United States as their basis, would, if in active operation, 
work up a very considerable proportion of American fleece, from twenty to 
thirty per cent., and their prostration, therefore, has not only deprived the 
American wool-grower of a very important and certain market for a portion of 
his surplus products, but has also diminished the inducement for the introduction 
of new breeds of sheep, and the introduction of new varieties of wool. 

Second. During the pepiod of the war, cotton, formerly the textile fabric of 
common consumption, attained and maintained so high a price that its use was 
greatly restricted, thus necessitating a most extraordinary demand for wool as a 
cheaper fibre, and leading to a great increase in the number of woollen manu- 
facturers. At present this condition of affairs is reversed, and cotton, as the 
cheaper fibre, is rapidly resuming its normal position, and supplementing the use 
of wools, thus introducing a disturbing element which no legislation can remed 
or prevent. 

Third. Another curious and interesting fact brought out incidentally during 
the inquiries instituted by the commissioner relative to prices was the reception 
of testimony from almost every section of the country from dealers in and 
manufacturers of clothing, that rarely, in their experience, has so little of cloth 
and clothing been sold as during the past fall season; thus showing that the 
burden of taxation and the high prices of woollens have forced the people to the 
practice of a most unusual and rigid economy. It is now proposed to remedy 
these difficulties by making the prices of woollens still higher. 

In presenting these views the commissioner would not be understood as ad- 
vocating any reduction of the present rates of duty on wool, except so far as 
regards the combing wools. On the contrary, he favors and recommends their 
retention. But' he is, at the same time, of the opinion that the duties, as they 
now stand, afford all the protection which this interest has a right to expect, 
having due regard to the questions of revenue and prices, and all that they 
ought on the grounds of expediency to receive. In considering this question of 
the increase of rates, it should be also distinctly borne in mind that by the act 
of July 28, 1866, which provided that, in determining the dutiable value of mer- 
chandise imported, the cost of transportation, packing, commission, &c, shall be 
added, the wool-grower receives an additional protection to that afforded by the 
former rates, of at least twenty per cent. 

If, however, in the judgment of Congress, the facts and arguments presented 
herewith are not considered conclusive, and an increase of duties upon wool is 
resolved upon, the commissioner would ask that a most favorable consideration 
be given to the duties to be imposed on that class of wools known as " combing" 
or "worsted" wools., Wools of this character are not grown to any extent in 
the United States. In a report made to the revenue commission on this sub- 
ject, on February 9, 1866, by a committee of the American Wool Manufacturers' 
Association, it was stated that at that time the annual production of worsted 
or combing wools was not sufficient to keep one worsted mill in operation.* 

* " It is safe to say that not 300,000 pounds of combing wools are produced in the United 
States ; and we export to Canada for her mills a much larger quantity of our fine wool. That 
this estimate is large, is shown by statistics of Ohio, the largest sheep-growing State in the 
Union, and furnishing about one-sixth of our whole production. The whole number of sheep 
in Ohio, in 1862, as shown by the agricultural reports, was 4,448,227. The number of Cots- 
wold and Leicester sheep, producing combing wool, is set down for 1863 at only 3,324, which, 
at seven pounds per fleece, produced 23,268 pounds of wool. This multiplied by six, the 
proportion of sheep in the rest of the United States to Ohio, would make the whole product 
of combing wool 139,592 pounds. "—Report of National Association of Wool Manufacturers to 
Revenue Commission, January- 18, 3866. 



58 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

Wools of this character are, however, now produced in Canada to the extent of 
about six millions of pounds per annum, and under the reciprocity treaty were 
brought into the United States free of duty. Under these circumstances the 
worsted manufacture, which, except in its application to delaines, hardly existed 
in the United States prior to 1860, originated and developed up to 1865 with 
a rapidity that has scarcely any precedent in the history of American manufac- 
tures, the amount of capital at that date being estimated at eight millions of 
dollars, with a yearly value of product not less than ten millions of dollars, ex- 
clusive of delaines. In 1860, sixteen English machines for the manufacture of 
worsted braids were all that were reported as in operation in this country, while 
at the commencement of 1866 the number of improved machines — costing about 
half the price of the English, and taking but about half the power to work 
them — was reported as about three thousand, requiring a capital of one million 
of dollars, and yielding an annual product of three millions of dollars. 

By the termination of the reciprocity treaty these wools, before free, became 
subjected to a duty of about sixteen cents per pound, without any corresponding 
advance in the rates of duty imposed on the importations of foreign worsteds. 
An internal revenue tax of five per cent, on the domestic manufacture was also 
maintained in force. Under these circumstances the only result which could be 
expected has occurred, viz: the almost complete annihilation of the worsted 
manufacture — a business which, in all its branches, employs in France at the 
present time over three hundred thousand persons. 

The only remedy for this state of things is to reduce the present duty of six- 
teen cents per pound on the importations of combing wools — six cents being, in 
the opinion of the commissioner, a fair revenue rate — or to place large additional 
duties on the importation of manufactures of worsted, sufficient to counterbal- 
ance the increased duties on the raw material. It is not believed that the 
reduction of duty on these wools, even to the extent of making them entirely 
free, can bring anything of detriment to the interests of the American wool- 
grower, inasmuch as the demand for these wools tends, at the present time, to 
greatly exceed the supply. Indeed, in England, at the present time, the future 
adequate supply of these wools is already becoming, with the manufacturers, a 
source of no little anxiety, and meetings have been called looking to the adop- 
tion of measures calculated to still further stimulate their production. It is 
further the opinion of the best authorities in the United States on this subject, 
that the country could readily and promptly consume twenty millions of pounds 
annually of this wool, provided it could be obtained. The present market price 
of Canada combing wools, November, 1S66, ranges from seventy to eighty cents 
per pound, as compared with forty-five to sixty cents per pound for domestic 
fleeces. The commissioner, therefore, submits to the judgment of Congress 
whether any further protection is needed for this branch of industry, and whether 
any stimulus to the extension of this desirable branch of sheep husbandry in the 
United States can be offered, greater than that which will result from the devel- 
opment of the worsted manufacture. 

Referring to the bill in detail, the commissioner would ask attention to certain 
features in its phraseology and construction which appear to him most ques- 
tionable, and which have apparently escaped notice. Thus, for example, in 
House bill No. 718, section 1, lines 91-93, it is provided that the duty on wool 
of the first class, which shall be imported washed, shall be twice the amount of 
duty to which it would be subjected if imported unwashed. Now, the duty pro- 
posed on unwashed wool of the first class is ten cents per pound and ten per 
cent, ad valorem, but as the value of washed wool is at least double that of un- 
washed, the doubling of duty on the former will not be twenty cents per pound 
and twenty per cent, ad valorem on the latter, as a superficial examination of the 
rates would naturally indicate, but twenty cents per pound and forty per cent, 
ad valorem; while on "scoured" wools, which are three times the value of the 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 59 

unwashed, the duties would be relatively thirty cents per pound and sixty per 
ceret. ad valorem. The effect of these rates, most certainly, will be to entirely 
prohibit the American manufacturer from buying anything but the worst and 
most greasy wools in the foreign market. 

To offset this, however, it will be seen, by reference to section 1, lines 91-96, 
of the same bill, that no provision whatever is made for any increase of duty on 
wools of the second and third classes when imported washed, over and above 
what they tcould be subjected to if imported unwashed, and, of course, as the bill 
now stands, no wools of these classes will be imported except in the washed con- 
dition. 

An examination of section 3, (House bill No. 718,) so far as relates to the du- 
ties on carpets, has also led the commissioner to results which are singular and 
worthy of special attention. In proof of this he submits the following state- 
ments : 

By the existing tariff, the duty imposed on velvet, Wilton, and Brussels car- 
pets, valued at one dollar and twenty-five cents, or under, per square yard, is 
seventy cents per square yard ; valued at over one dollar and twenty-five cents 
per yard, eighty cents per square yard. To determine how far these duties are 
protective to the American manufacturer, the commissioner has caused to be 
made, by an expert, a careful analysis of Jour of the leading varieties of carpets 
above mentioned ; separating their components, and weighing each separately. 

We ask attention to the results : 

No. 1. — | English velvet carpet; duty eighty cents per square yard — Weight 
per square yard : 

Hemp, or flax yarn-backing 1.76 pounds ; 

Wool « 1.34 pounds ; 3.10 pounds. 

To compensate, now, for the duty on the hemp or flax yarn-backing of thirty 

per cent, ad valorem, we allow a duty of 13 J cents per square yard. 

For the duty on wool, at six cents per pound, al- 
lowing one-third for shrinkage (say six cents X 2 
cents = 8 cents per pound) 11 cents per square yard ; 

Making the compensating duty, per square yard, 24J cents per square yard. 
No. 2. — Wilton carpet, best quality — Weight per square yard : 

Hemp, or flax yarn-backing 1.25 pounds ; 

Wool 2.13 pounds ; 3.38 pounds. 

On which the compensating duties would be as follows : 

On hemp, or flax 

yarn-backing. ... 11 cents per square yard ; 

On wool 19 cents per square yard ; 30 cents per square yard. 

No. 3. — English Brussels — Weight per square yard : 

Hemp, or flax yarn-backing 1.24 pounds ; 

Wool 1.11 pounds ; 2.35 pounds. 

Compensating duty : 

Backing 11 cents per square yard ; 

Wool 10 cents per square yard ; 21 cents per square yard. 

No. 4. — Bigelow Brussels — Weight per square yard : 

Hemp, or flax yarn-backing 0.74 pounds ; 

Wool 1.21 pounds ; 2.01 pounds. 

Compensating duties : 

Backing 7 cents per square yard ; 

Wool 11 cents per square yard ; 18 cents per square yard. 

It thus appears that under the existing tariff the manufacturers of the above 
specified varieties of carpets receive a protective duty over and above what is 



60 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

required to reimburse them for the increased price of their materials — due to the 
duties levied on the same — of from forty to sixty cents per square yard. 

That such an amount of protection is sufficient to compensate for the internal 
revenue tax of five per cent., the waste of raw material, and any difference in 
the cost of labor and rate of interest between the United States and Europe, es- 
pecially when it is considered that the principal processes of manufacturing car- 
pets are performed by machinery, no one, it is believed, can doubt, and yet the 
representatives of this particular branch of industry have sought to have im- 
posed a duty of thirty-five per cent, ad valorem, in addition to what is given under 
the existing tariff; and this, too, when the duties on carpet wools, in the House 
bill No. 718, have been neither increased nor diminished. It need hardly be 
added that the manufacture of American carpets is reported to be in a highly 
prosperous condition. 

The bill reported by the commissioner remedies, it is believed, the above and 
other imperfections. 

The commissioner would recommend that the rates of duty upon druggets 
and bookings, proposed by the House bill, be retained, giving an advance on 
the existing rates; for the reason that, under these names, many goods can be 
imported requiring only a slight finish to fit them to be used as pilot cloths and 
beavers, and thus the intended duties on this class of heavy coatings would be 
evaded. 

FLAX, HEMP, AND JUTE, AND MANUFACTURES THEREOF. 

Prior to the introduction of modern cotton machinery into this country, flax 
was grown extensively, and spun and woven by hand in families. Almost every 
farmer raised flax, and nearly every family had a spinning-wheel, and many of 
them a loom. The product from these hand machines was comparatively large ; 
but it has been gradually almost entirely superseded by goods woven in the 
power-loom; and the culture of flax for lint had, in 1850, nearly ceased. 

The theory of cottonizing flax, or of working flax on cotton machinery, was 
suggested some ten or fifteen years ago ; and many experiments, involving a 
considerable expenditure of money, have been made, but thus far with no sub- 
stantial success; thus showing the folly of attempting to adapt raw material to 
machinery, and the necessity of adapting the machinery to the raw material. 
These experiments, however, and the excitement attending them, gave an im- 
pulse to the growing and the manufacture of flax, tow, and jute, and we now 
have in the United States about twenty mills working these materials, located 
chiefly in the middle and western States. These mills, or most of them, have 
been erected within a few years, and have the best and most approved machinery 
for manufacturing coarse goods, such as crash, burlaps, carpetings, coarse tow 
and jute cloths, shoe threads, grain and salt bags, &c, &c, using, mainly, the lint 
now saved from the straw of flax raised for the seed. 

Flax for many years has been grown extensively in the western States for 
the seed, but the straw or lint, being considered as not only useless, but as a 
nuisance on a form, has been generally burnt; now, however, this straw is care- 
fully saved, and sold at a remunerative price, and the lint produced therefrom 
is by the use of modern machinery worked up into coarse fabrics, thus rendering the 
raising of flax by the farmer doubly profitable. An examination of the census 
reports show that, while in 1850 there wa3 raised in the United States 7,709,676 
pounds of flax, and 562,312 bushels of flax-seed, or a bushel of seed to 13 r y s 
pounds of flax, the product in 1860 was 3,783,079 pounds of flax, and 611,927 
bushels of seed, or a bushel of seed to 6^q pounds of flax. 

An inquiry respecting the development and condition of the flax manufactur- 
ing industry of the United States, instituted by the commissioner, has clearly 
established the following points : first, that the revival of the flax culture for 
lint followed, and did not precede, the establishment of flax manufactories ; and 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 61 

secondly, that an increased price and an increased demand for flax has been 
almost coextensive with the extension of establishments for its manufacture. 
Prior to 1856 the best "water" to " dew-rotted" flax raised in New York or 
New Jersey could readily be purchased for seven (7) or ten (10) cents per pound ; 
the same article now commands a ready sale at from twenty (20) to twenty -five 
(25) cents per pound. 

The increase in price for American hemp is even more striking. Thus, the 
average price of hemp from 1840 to 1850 ranged from eighty to one hundred 
dollars per ton ; but with the establishment of manufactures for its consumption, 
the price has gradually advanced, until it now commands from three hundred 
to three hundred and fifty dollars per ton. 

But notwithstanding the advance during the last ten years in the prices of flax 
and of hemp, the quantity produced has never been sufficient to meet the demands 
of the American manufacturer ; neither has it been possible within the last ten 
years to purchase, at any one time, any considerable amount of domestic flax, 
in open market. The fibre of American flax is in the main adapted only for the 
production of the coarser yarns and fabrics; a resultowhich follows necessarily 
from the conditions of its culture. The main object of the American cultivation 
of flax has hitherto been the production of seed; and all investigations show 
that, when the seed is allowed to ripen, the fibre also matures and passes the 
point at which it is best fitted for the manufacture of the finer varieties of threads 
and linens. 

On the other hand, the production of the finer varieties of flax necessitates a 
great amount of labor, for weeding and thinning, during growth; and also re- 
quires that the plant should be pulled (not reaped) before maturity — conditions 
which, in view of the high prices of labor and the demand for seed, must for 
many years inevitably preclude the production of these varieties in the United 
States. 

The average price of the best American flax ranges from fifteen to twenty- 
five cents per pound. The average price of imported European flax is rarely 
less than thirty cents per pound, (gold,) and averages much higher. From this 
quarter, therefore, the American producer can experience no competition. 

From (he British provinces, however, flax is imported of a quality analogous 
to that of the American; but as the supply of flax is not now, nor has been 
for many years, adequate to the demands of the manufacturers, the competition 
of the provincial product can also be but of little moment. 

For the manufacture of shoe-thread and the finer and better varieties of 
linen yarns, a certain amount of fine foreign flax to mix with the American is 
indispensable, and must be had, in order to maintain and secure the development 
of this industry in the country. 

The commissioner therefore recommends, as a measure calculated to benefit 
alike the agriculturist and manufacturer, that the duties on flax be placed at 
the lowest point consistent with the necessity for revenue. If this course is 
adopted, it is believed that the flax manufacture and culture which is now success- 
fully started in the United States will grow rapidly, and that we shall not only 
make all the coarse fabrics needed in the country, but also many of the finer 
ones. 

Jute. — We come next to the consideration of jute, or "Indian hemp," which, 
although hitherto but little known or used as a raw material of manufacture in 
the United States, is rapidly becoming one of the most important articles in 
the commerce and manufacturing industry of Europe. As regards character- 
istics and quality, jute is not analogous to, and does not, in the opinion of the 
commissioner, compete with any of the products of the United States. Its 
color is somewhat lighter than that of flax ; while its fibre, varying from fifteen 
to twenty feet in length, is coarser, weaker, and far less flexible than the fibres 
of the most inferior varieties of flax or hemp. It can be worked on either 



62 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 



hemp, flax, or tow machinery, and is especially adapted for the manufacture of 
coarse, heavy goods, such as gunny-cloth, gunny-bags, burlaps, canvas pad- 
dings, carpet yarns, and twines, and other similar fabrics. 

Gunny-cloths and gunny-bags are manufactured chiefly in India ; burlaps 
and similar products are made mostly in Great Britain, though their manufac- 
ture has been commenced in this country. 

The extent to which jute is used in Great Britain and in the United States, 
and its rapid extension as an industrial material in the former country, are 
shown by the following table, which exhibits the export from India of jute, in 
bales, from 1852 to 1865, inclusive. 



Years. 


Great 
Britain. 


France. 


United 
States. 


All other 
places. 


Total, at 300 
lbs. a bale. 


Pounds. 


1852 


47, 865 
81 267 
123, 807 
• 203, 303 
284, 651 
242,770 
197, 441 
391, 741 
360, 725 
301, 798 
365, 505 
707, 078 
552, 848 
754, 714 


2,021 
4,009 
10, 729 
15, 250 
20, 168 
24, 055 
21,314 
28, 713 
33, 804 
36, 283 
23, 780 
12, 555 
7,933 
8,999 


4,929 
6,977 
29, 352 
24, 933 
20, 474 
31, 740 
38, 308 

27, 725 
1,704 

16, 501 

17, 807 
12, 120 
16, 646 

28, 804 




54, 986 

92, 594 
164, 538 
245, 241 
326, 338 
301, 100 
261,372 
449, 698 
398, 346 
356, 048 
419, 665 
745, 547 
738, 759 
818, 777 


16, 495, 800 


1853 


341 
650 
1,755 
1,045 
2,555 
4,309 
1,519 
2,113 
1,466 

12, 573 

13, 794 
161, 332 

26, 260 


27, 778, 200 


1854 .. 


49,361,400 


1855 


73, 572, 300 


1856 


97, 901, 400 


1857 


90, 330, 000 


1858 


78, 411, 600 


1859 . 


134, 909, 400 


I860 


119, 503, 800 


1861 


106,814,400 


1862 


125, 899, 500 


1863 • 


223, 664, 100 


1864 


221, 627, 700 


1865 


2-15,633,100 







We present also an exhibit of the export from India of gunny-cloth and of 
gunny-bags to the United States, from 1856 to 1865 inclusive, showing the 
yards of gunny-cloth, and weight of both : 



number of bag 



Years. 


Gunny-cloth, 
at2ilbs. a yd. 


"Weight. 


Gunny-bags,at 
2 lbs. each. 


Weight. 


Aggregate 
weight. 


1856 


23, 358, 000 
15, 003, 570 
19, 170, 000 

25, 489, 020 

26, 631, 180 
8, 517, 060 
6, 896, 100 

669, 600 

392, 400 

1, 834, 920 


49, 635, 750 

31, 882, 586 
40, 736, 250 
54, 164, 168 
56, 591, 259 
18, 098, 753 
14, 654, 212 

1, 422, 900 
833, 850 

3, 899, 205 


6, 423, 200 
4, 669, 650 
4, 562, 327 
4,266,400 
3, 294, 945 
3, 208, 725 
3, 376, 786 
3, 703, 000 
2, 676, 300 
6, 875, 215 


12, 846, 400 
9, 339, 300 
9, 124, 654 
8, 532, 800 
6, 589, 890 
6, 417, 450 

6, 753, 572 

7, 406, 000 
5, 352, 600 

13, 750, 430 


62, 582, 150 
41, 221, 886 


1857 


1858 f. . . 


49, 860, 904 


1859 


62, 696, 968 


I860 


63, 181, 149 


1861 


24, 516, 203 


1862 


21,407,784 


1863 


8, 828, 900 


1864 


6, 186, 450 


1865 


17, 649, 635 





It will thus be seen that the number of pounds of jute exported from India, 
manufactured and unmanufactured, taking as a basis the number of bales ex- 
ported in 1865, and also the gunny- bags and the average of gunny-cloth 
exported to the United States, from 1856 to I860 inclusive, amounts to the 
enormous quantity of 314,526,732 pounds, an amount equal to the weight of 
the entire cotton crop of the United States in 1830, and about equal to the 
number of pounds of cotton now consumed in the United States. 

In view of the enormous and rapidly increasing use ot this new raw material 
in Great Britain, the commissioner would fail in his duty if he did not earnestly 
ask the attention of Congress to the necessity of legislating in such a manner as 
will insure to the United States henceforth a participation in the profits of this 
great branch of industry. 

The importations of jute, manufactured and unmanufactured, during 1865, 
into the United States, from India and Great Britain, are believed to be equal 
to 305,166 bales of three hundred pounds each, distributed as follows : 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 63 

From India 28, 804 bales. 

From Great Britain 10, 000 bales. 

From Great Britain, manufactured goods (estimated) 80, 000 bales. 

From India, manufactured into gunny-bags and cloth 186. 362 bales. 

Total 305, 166 bales, 

Or 91,549,800 pounds. 

From the above table, it will be seen that more than one-quarter of the jute 
imported into the United States comes from Great Britain in the manufactured 
form — that is, made into coarse fabrics, such as burlaps, bagging, padding, &c, 
all of which could be easily made in this country, with moderate duties on the 
manufactured article, and the raw material admitted free or at a low rate of 
duty. 

By encouraging the manufacture of jute goods in the United States a three- 
fold object would be gained : 1 st. We should greatly increase our direct trade 
with India, by importing the jute; 2d. We should build up a manufacture 
especially desirable to us, as it would require but comparatively a small quantity 
of manual labor for the resulting product, the work being done almost wholly 
by machinery; and, 3d. The machinery used is equally well adapted to the 
working of the coarse tow and poor flax, made in such abundance in this country, 
and consequently would lead directly to the manufacture of linen goods. 

At present, the duties on imported articles made of jute scarcely exceed the 
aggregate of the duties on the raw material and the home tax on the goods 
manufactured. For example, jute can be bought ordinarily inthe market for 
one hundred dollars a ton ; *it is worth at present from one hundred dollars to 
one hundred and thirty dollars in gold, depending upon the quality ; a fair 
average quality being worth one hundred and twenty dollars. The duty under 
the existing tariff is fifteen dollars per ton, equal to twelve per cent. ; or, taking 
in consideration the loss in manufacturing, i3 nearly or quite equal to fifteen per 
cent. If to this add the revenue tax of five per cent., which is paid in part 
twice — that is, on the manufactured goods and on many of the articles consumed 
in so manufacturing, making it certainly equal to five per cent, in gold — we 
have twenty per cent, as the rate of tax imposed at present on jute in its manu- 
factured condition. If, in addition to this, we take into consideration the present 
enhanced price of labor, or the price we must pay for labor for years to come, 
the American is not, as the laws now are, in as favorable a condition to compete 
with the foreign manufacturer as he was before the rebellion, with no duty on 
the foreign article ; or, in other words, the protective duties on manufactured 
jute are neutralized by taxes and the duty on the raw material. 

Another very important argument in favor of developing the manufacture of 
jute in this country is to be found in the belief that jute can be grown on the 
low bottom lands in the south to great advantage. The jute plant grows almost 
spontaneously in India ; requires but very little cultivation, and yields in fibre 
about three times as much as hemp. It is the opinion of the commissioner that, 
if some measures could be now taken by the government, looking to the com- 
mencement and encouragement of the cultivation of this important product at 
the south, the result would prove of national benefit. 

METALS AND THE MANUFACTURE OF METALS. 

No department of the tariff is more replete with difficulty than that which 
relates to the duties on iron and steel, and to the articles of which iron and steel 
are the essential components. 

On the one hand, the manufacturers present evidence tending to establish the 
necessity for a very considerable advance over the existing rates of duty, in 
order to enable them to continue reduction and to insure development ; on the 



64 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

other hand, the representatives of the importing interest contend that a material 
advance over existing rates would be nearly equivalent to prohibition ; while 
the consumers of iron and steel either protest against the increase of duties on 
these articles, or else demand that large additional rates should be imposed on 
their competing products, in order that they may not be placed in a condition 
less advantageous than under the existing tariff. 

Under these circumstances the commissioner has inclined to the opinion that, 
if the internal revenue taxes could be entirely removed from the manufacture of 
all forms of bar, plate, and sheet-iron, as he has already recommended, no gen- 
eral increase in the rates of duty on the importation of these articles would be 
needed. In this opinion a few of the leading iron manufacturers of the country 
entirely concur ; but as the sentiment of the great majority is directly to the 
contrary, the commissioner, in deference to the weight of evidence, would recom- 
mend that a moderate increase on the existing rates of duty be given as a 
temporary measure on the varieties of iron above specified. 

A change in the classification of iron from that according to which duties are 
now levied is asked for by both the manufacturers and importers of iron ; the 
former desiring that the classifications of sizes and shapes may be made more 
specific and numerous, and remain substantially as in the House bill No. 718 ; 
while the latter, on the contrary, request that the classification be made even 
more general than at present. An examination, however, of the new classifica- 
tions proposed will show that the object sought for in both instances is to obtain 
indirectly from Congress what might not be granted if asked for directly, viz., 
an increase in the tariff in the one case, and a reduction in the other. The 
commissioner, therefore, recommends that the classification of the common forms 
of rolled and hammered iron, prescribed under the existing tariff, remain unal- 
tered, it being represented to him that it is the custom of manufacturers, both at 
home and abroad, to include under one price the varieties of iron for which a 
common rate of duty is established. The existing classification has also the 
further recommendation that it has been long in existence, and is one to which 
the business interests of the country have become thoroughly accustomed. 

RAILWAY IRON. 

In respect to railroad iron the Commissioner would recommend that the ex- 
isting tariff of seventy cents per one hundred pounds remain unchanged. While 
recognizing as a cardinal feature of American legislation the doctrine of "pro- 
tection to home industry," it is clear that this same doctrine should be made 
subordinate to the great fundamental principle of every democratic form of gov- 
ernment, viz., that legislation should always be in the direction of " the greatest 
good to the greatest number." Now one of the greatest of the industries of the 
United States of to-day — the interest which, of all others, requires the fostering 
protection of the government, and which, by its development, is sure to increase 
most rapidly the aggregate of national wealth, taxable property, and personal 
comfort, is, undoubtedly, the domestic railway system ; and in adjusting the 
duties upon railway iron and other materials for rail way* construction, especial 
care should be taken that in protecting the lesser interest the greater is not either 
overlooked or made subordinate. And it is further maintained that, in giving 
to the railroad interest a priority and preference as respects favorable and pro- 
tective legislation, no other branch of domestic industry will be likely to receive 
so much of direct benefit as iron and its various manufactures, inasmuch as in- 
vestigation has proved that the demand and use of other forms of iron increase 
geometrically as the use of railroad iron increases arithmetically. 

Scrap-iron. — On scrap-iron low rates of duty are recommended. This 
article is a raw material upon which a great amount of coal and labor must ne- 
cessarily be expended in order to make it available, and by admitting it free, or 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 65 

at a low rate of duty, the importation of much manufactured iron would be ren- 
dered unnecessary, inasmuch as many kinds of such iron could then be made 
cheaper at home than they could be imported. 

At present nearly all the scrap-iron which accumulates in various parts of the 
world finds its way to Great Britain, because it is there admitted free of duty ; 
and the direction thus given to this material is not unimportant in determining 
the course of commerce as respects other and more valuable products. 

Instances have been brought to the attention of the commissioner where con- 
tracts for machinery for the West Indies and South America have been diverted 
from the United States by reason of the inability of the American manufacturer 
to receive old iron in part payment on account of the existing high rate of duty 
upon it. Cases have also been brought to his notice in which American ships 
have been obliged to take in ballast at an actual expense, when they might have 
earned freight by carrying scrap-iron. 

Steel. — On steel much higher rates of duty than those recommended upon 
iron are submitted. Although these rates seem much higher, and are protested 
against by not a few American consumers of steel, yet the evidence presented to 
the commissioner tends to establish the fact that if any less are granted the de- 
velopment of a most important and desirable branch of domestic industry will, 
owing to the present currency derangement and the high price and scarcity of 
skilled labor, be arrested, if not entirely prostrated. This is claimed to be more 
especially true in regard to steel of the higher grades or qualities. It is also 
represented to the commissioner that since the introduction of the manufacture 
of these grades of steel in the United States, or since 1859, the price of foreign 
steel of similar qualities has been very considerably reduced through the effect 
of the American competition ; and that the whole country, in this way, has 
gained more than sufficient to counterbalance the tax levied as a protection for 
the American steel manufacture which has grown up under its influence. 

Under these circumstances, therefore, the commissioner submits to Congress 
the increase of duties asked, and the general argument in support of the same, 
without making'any recommendation. 

COAL. 

The cost of its coal is one of the most important economic questions. in any 
eountry. Upon it mainly depends the cost of warming, cooking, and illumina- 
tion ; while in a commercial and manufacturing country it regulates the cost of 
steam and of iron. It is, therefore, for the interest of the great mass of the 
people that coal should be cheap and plentiful. On the other hand, the interests 
of the coal owners and miners, and of the persons and corporations engaged in 
transporting it to market, are not to be overlooked or disregarded. It is, more- 
over, of no practical importance how great is the number of square miles of 
coal-fields contained in any region, unless labor and capital can obtain a fair 
return for the work of developing them ; besides which, in order for mining to 
be profitable, the coal must be within reach of a market. 

The material prosperity of Great Britain, it is admitted, depends substan- 
tially upon her coal-fields, and is involved in their duration. They cover an 
area of twelve thousand square miles ; but of these only six thousand one hun- 
dred and ninety-five are reported as workable. The product of the British 
coal mines for the year 1865 was about ninety -three millions of tons. 

The area of coal-fields in the United States is upwards of two hundred thou- 
sand square miles, yielding a product in 1865 of about twenty-two millions of 
tons. Of this product about one half may be considered as anthracite and one 
half bituminous coal. 

The price of coal in Newcastle, England, is now about two dollars per ton, 
gold, delivered on board of vessels. The average price of coal at Pittsburg, 
Ex. Doc. 2 5 



€6 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

Pennsylvania, a city similarly situated for supply, from 1S59 to 1866, has been 
as follows : from 1859 to 1862, one dollar and twelve and a half cents per ton, 
(gold ;) 1862 to 1864, one dollar and ninety -six cents per ton, currency ; 1864 to 
March, 1866, two dollars and eight} 7 cents per ton; while from March, 1866, 
to the present time, the price has averaged about two dollars. 

So far as the general interests of trade are concerned, anthracite and bitumi- 
nous coals may be grouped together. The price of one to a great degree regu-' 
lates the price of the other, because for manufacturing iron, generating steam, 
and for household purposes, either will be used indifferently, according to the 
cheapness of its cost. We have already stated that the production of each of 
these coals in this country is about equal. In anthracite there is no competi- 
tion : the w r hole country must look to Pennsylvania for its supply. But in 
bituminous coal the conditions are different. New England depends mainly on 
the adjacent coal-fields in the British provinces; New York receives a portion 
of her supply from the same quarter, the balance being obtained from England, 
and from Pennsylvania and Maryland ; Philadelphia and Baltimore are substan 
tially stocked from the mines of the states in which they are respectively sit- 
uated ; and the Valley of the Mississippi, as far down as New Orleans, is 
mainly furnished from the coal-beds of Pennsylvania and Western Virginia. 

While the fullest tabular statements can be obtained in relation to anthracite 
coal, it is not easy to obtain reliable tables of the value of bituminous coal in 
these various markets for a series of years. Coals of the same grade, in the 
year 1865, cost eight dollars and fifty cents in Boston, nine dollars in New 
York, eleven dollars in Philadelphia, seven dollars in Baltimore, and two dollars 
and eighty cents in Pittsburg ; but during the past year the price in all of the 
Northern seaboard markets has been somewhat affected by the duty, in gold, 
of one dollar and twenty-five cents per ton levied on provincial coals by the 
expiration of the reciprocity treaty in March, 1866. In Boston, provincial 
coal has averaged, during the past year, about eight dollars and fifty cents per 
ton ; while Cumberland coal (Maryland) in the same city has been worth about 
eight dollars and twenty-five cents. In New York, provincial coals have ave- 
raged nine dollars and a half, and Western Pennsylvania about ten dollars per 
ton. The cost of freight of Western Virginia coals has been from eight to ten 
dollars per ton to New York. It should be here noted, however, that coastwise 
freights have ruled at so low a rate during the past season that the legitimate 
effects of the duty levied on provincial coals are not yet apparent. In Phila- 
delphia and Baltimore prices have ruled lower than in 1S65, while, in respect 
to the Valley of the Mississippi, the rates, beginning at Pittsburg, are reported 
as follows : Pittsburg, two dollars per ton ; Cincinnati, three dollars and thirty- 
six cents per ton ; Louisville, Kentucky, three dollars and fifty cents ; Cairo, 
Illinois, four dollars and forty-eight cents ; New Orleans, six dollars and seventy- 
two cents per ton. 

The great difference between the prices of coal in the interior and on the 
seaboard is caused by the superior facilities for distribution afforded by water- 
carriage. No Pennsylvania or Maryland coals can be distributed on the sea- 
board without in the first place paying large tolls to the railroads which trans- 
port them. By a recent report of the trustees of the Philadelphia gas-works it 
appears that, upon a purchase of coal amounting to upwards of one million of 
dollars, more than six hundred thousand dollars of the amount was paid in tolls 
to the .Pennsylvania railroad company; while, during the past year, the Penn- 
sylvania Westmoreland mines, situated west of the Alleghanies, have paid for 
the transportation of their coals to the city of New-York not far from eight 
dollars per ton. 

Proceeding to our analysis of the items which make up the cost of coals at 
these various points, it may be sufficient, without entering into further particu- 
lars, to examine prices in New York and Boston. As regards Boston, taking 
the average of the present season, we find that Cape Breton and Pictou coals 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 



67 



have cost at the mines an average of two dollars in gold per ton ; to this add 
for duty, also payable in gold, one dollar and twenty-five cents, and we have a 
cost of three dollars and twenty-five cents gold, which (at fifty per cent, premium) 
is equal to four dollars and eighty-eight cents per ton ; add further to this- 
amount three dollars and sixty-two cents for commission, freight, and insurance, 
land we have the price as before stated. In New York, taking the same provin- 
cial coals at the same cost for coal and duty, we have for freight, insurance, and 
commission, a currency-margin of four dollars and sixty-two cents. With the 
Pennsylvania coals, costing ten dollars per ton, we have two dollars as the 
original cost of the coal, with eight dollars for carriage and expenses. With 
Newcastle coals selling for ten dollars and fifty cents we have the original cost 
of the coal, two dollars in gold, and the duty one dollar and twenty-five cents 
in gold, leaving a balance of five dollars and sixty-two cents for freight and 
other charges. 

It is apparent, therefore, from these figures, that the American coal-miner 
obtains less for his coal than the foreign coal costs at the port of shipment, and 
that the large cost of the article at the seaboard is caused by the expense of 
transportation. 

The following table exhibits the course of trade in foreign coal from 1855 to 
1865, inclusive, and covering the period of the reciprocity treaty with Great 
Britain : 



Year. 


Tons under 

reciprocity 

treaty. 


Tons, paying 
duty. 


1855 




287, 408 


1856 


120,452 
123, 335 
136,743 
122,720 
149, ^9 
204, 457 
192,612 
282, 774 
317, 504 
465, 194 


173, 055 
237, 377 
259, 885 
281 , 208 


1857 


1858 


1859 


1860 


240, 725 
260, 977 
348, 487 
341,604 


1861 


1862 


1863 


1864 , 


250, 234 
218,986 
291,839 


1865 


1866 : *. 


% 







During this period the production of domestic coal has rapidly increased, and 
has amounted (as has already been stated) during the year 1865 to about 
twenty-two millions of tons. 

We come now to a consideration of the important question whether the cost 
of the coal mined in Pennsylvania, Maryland, and Virginia, should be enhanced 
by the amount of duty to be levied upon foreign coal ? Will such a duty 
inure to the benefit o£ the coal-miner and owner, or to the persons employed 
in the transportation of the coal to the market ? or will it have the effect to 
extend the use of those coals to new markets heretofore beyond reach ? 

Again : is the present duty of one dollar and twenty-five cents in gold op- 
pressive to the great interests of the country ? 

Or, supposing that the rate of one dollar and twenty-five cents in gold is 
insufficient to extend the use of the coal mined in the middle states over the 
whole length and breadth of the Union, is it for the advantage of the great 
mass of consumers and tax-payers that a rate of .duty should be levied sufficient 
for that purpose ? 

In illustration of the points here stated, let us consider the manufacture of 
iron. Foundries and other iron works have been built in most of the States of 



68 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

the Union. Is there any reason why a furnace in Maine or Georgia should 
have the cost of its iron increased by a duty on the coal which it consumes, or 
by the cost of transportation from Pennsylvania, while the Pennsylvania manu- 
facturer has his coal at his own door, cheaper, at least, by the cost of its trans- 
portation? Is it wise to adopt a policy which inevitably tends to concentrate 
so important a manufacture as this in a single section of the country? 

That the American coal proprietor obtains a sufficient price for his coal is 
evident from the prices which prevail in the markets where there is no competi- 
tion. He supplies the Ohio and the Mississippi and their tributary streams, and 
through all the territory which they water, with coal at a less expense than on 
the seaboard. He received no more for his coal at the mine in 1866, with a 
duty on foreign coal of a dollar and twenty-five cents in gold, than he did in 
1865, when provincial coal was free. It has been no boon to him that New 
York and the New England States have had the cost of their bituminous coals 
increased more than one-half a million of dollars in currency value paid in the 
form of duties. 

If the miner has not received the benefit from this protection, it must have 
inured to the benefit of the transportation arrangements. If, however, neither 
the miner nor the transportation company has derived any benefit from it, the 
duty has been of no avail as protection. 

The object of a duty is either revenue or protection. A smaller duty would 
increase the revenue by increasing importations. The present duty does not 
seem to have afforded protection. 

It is, perhaps, unnecessary to recapitulate here the well-known arguments for 
making coal free of all duty. The manufacturing industry of any country, to 
be permanently successful, must be based on cheap raw materials; and if there 
be any article, then, that should be exempted from taxation — both internal and 
customs — and afforded at the cheapest possible rate to all consumers, it is coal. 
Every person in this country has a direct interest that his house shall be warmed 
and lighted at the lowest cost and that his food shall be cheaply cooked; while 
cheap steam and cheap iron are essential if the country is to maintain its posi- 
tion with other afM competing commercial and manufacturing nations. 

The commissioner, therefore, having in view the general welfare, rather than 
any special interest, recommends that the duty on coal be either entirely re- 
moved or placed at the lowest point consistent with the requirements of the 
treasury for revenue. 

DRUGS, DYES, CHEMICALS, PAINTS, OILS, AND MEDICINAL PREPARATIONS. 

On no portion of the tariff has there been a greater necessity for careful revi- 
sion than the department which includes drugs, chemicals, paints, oils, &c, and 
upon none has greater labor been bestowed. Many hundreds of articles have 
been carefully examined in respect to their prices, sources, and nature of supply, 
and their relations to the industry and wants gf the country. The new arrange- 
ment which has been adopted in the classification of these articles will also, it 
is believed, tend to facilitate reference, both on the part of the officers of the 
revenue and of the public interested in their importation. Specific duties have 
also been substituted for ad valorem to a very considerable extent. 

LUMBER. 

The principles recommended as the basis for determining the duties upon 
railway iron and coal apply with equal or even greater pertinency to lumber, 
it being for the interest of the great majority of the people that their houses, 
factories, fences, vehicles, furniture, cars, ships, and machinery should be cheap 
rather than that the lumber production should be especially favored. Besides, the 
acknowledged fact that the sources ©f supply of American lumber are diminishing 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 69 

with ominous rapidity is in itself a demonstration that no special protection is 
needed for this interest ; for from this cause prices must continually tend to 
increase, and will probably never fall below what is sufficient to afford a fair 
remuneration to those engaged in this industry. A wise foresight would, there- 
fore, seem to dictate that we should now husband our national resources of this 
raw material, and look to other countries to as great an extent as possible for sup- 
plies, rather than hasten by legislative stimulus the period when the domestic 
supply of this indispensable article shall be exhausted. 

The commissioner would, therefore, recommend that the principle of exempt- 
ing lumber from taxation, which has from the outset been observed under the 
internal revenue system, be applied to the customs, and that manufactured 
lumber be hereafter admitted free, or at very low rates of duty. 

SALT. 

An increase of duties on salt, with higher prices for this article, must direct- 
ly affect the packing and preservation of beef, pork, and fish, increase the price 
of food to the masses, and further restrict the exports of these great staples of 
our commerce. It is, therefore, recommended that the relief needed by the salt 
manufacturing industry be given by a repeal of all internal revenue taxes on 
the same, rather than by an increase of the tariff, which is now nearly one hun- 
dred per cent, in advance of the tariff rates of 1861. A reduction of the rates 
of duty on lumber and on coal would also undoubtedly prove of marked ad- 
vantage to this special industry. 

FLAXSEED, AND LINSEED OIL. 

On flaxseed, or linseed, and on linseed oil, a large advance is respectively 
asked. Without going into a detailed examination of this subject, the commis- 
sioner would call attention to the following facts : For some years previous to 
the war, the price of flaxseed averaged from one dollar to one dollar and twenty- 
five cents per bushel ; the same article now readily commands in the New York 
market three dollars per bushel. Linseed oil, which previous to 1860 ranged 
from sixty to sixty-five cents per gallon, now sells at one dollar and forty cents . 
The commissioner has seen no evidence which induces him to believe that the 
business of growing flaxseed, especially when coupled with the demand which 
now exists for the lint of flax, is not remunerative ; while on the other hand the 
high price has restricted the consumption of oil, and tends to a great enhance- 
ment of the prices of the manufactured articles of which it is an essential com- 
ponent. It is his opinion, therefore, that the interests of the revenue and of the 
country generally would be best promoted by leaving the existing tariff rates 
on flaxseed, and linseed oil, unchanged. 

PAPER. 

No change in the existing duties on paper is recommended, except the equal- 
ization of the duty on printing paper, sized and unsized. Although the manu- 
facture of paper has been probably one of the most profitable industries* in the 
United States during the past four years, yet the existing rates of duty do not, 
at present, forbid large importations, both of writing and of printing papers. 

*An examination of the returns of the incomes paid by persons and firms interested in the 
manufacture of paper, in a single collection district of the" United States, for the year 1865-66. 
gives the following results : 

Total income of ninety-nine persons, firms and corporations, $948,938. Of these, one cor- 
poration reported an income of $178,000. and ten individuals an aggregate of $314,000; 
being an average of $31,430 each. 



70 REPORT OF SPECIAL COMMISSIONER OF REVENUE. 

The following may also be adduced as another reason for allowing the existing* 
rates of duty on paper to remain substantially unchanged. It has always been 
claimed by the advocates of the protective policy that its result, by stimula- 
ting domestic competition, would, in time, afford to the consumer manufactured 
products at the most reasonable prices. In the case of the manufacture of 
paper, an opportunity is now offered to thoroughly test the truth of this propo- 
sition ; inasmuch as the profits realized in this business during the last few 
years have caused the projection or erection of a large additional number of es- 
tablishments — the new paper-mills about to go into operation during the next 
six months being reported as equal to an increase of twenty per cent, on the ex- 
isting number. It would seem, therefore, as if the competition resulting from 
this increase would hereafter prevent the realization of gther than the most 
moderate profits. 

The commissioner has thus endeavored to present, in as comprehensive a 
manner as possible, the reasons which have induced the recommendations of 
the rates submitted respecting the great leading articles of importation. 

The time allotted for the work has been insufficient to allow of such a tho- 
rough examination of the subject as its importance demands ; and precedents 
rather than facts have necessarily, in some instances, been taken as a guide ; 
and when changes from the existing rates have been recommended, the com- 
missioner has in all cases been guided by the weight of evidence presented, or 
by reasons which have seemed to him conducive to the best interests of the rev- 
enue and the country. Though the form of bill reported were even more com- 
plete and accurate than it can claim to be, it must be evident that a further con- 
tinued investigation and revision of the tariff will be indispensable- in order to 
adapt it to the changes in the prices of labor and.commodities which must inev- 
itably follow a decline in the price of gold and the resumption of specie pay- 
ments ; otherwise rates, now entirely judicious, may become almost prohibitory 
and destructive of an essential part of the national revenue. 

In conclusion, the commissioner would take occasion to express his grateful 
acknowledgments to the Secretary of the Treasury for the efficient aid rendered 
to him in his investigations; and also to the commissioner's assistants, Messrs. 
Young and Elliott ; to the officers of the Treasury Department at Washington ; to 
the appraisers of New York, Philadelphia, Boston, and other experts ; and to 
leading manufacturers, agriculturists, and commercial men from every section of 
the country. It is but simple justice to say that without the assistance thus 
acknowledged the report now submitted would have been much less complete 
than at present. 

Respectfully submitted. 

DAVID A. WELLS, 
Special Commissioner of the Revenue. 

Hon. Hugh McCulloch, 

Secretary of the Treasury. 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 



71 



APPENDIX A. 

Table shotting the aggregate receipts of internal revenue for the several years (1883, 1884, 1865 5 
1866,) since the commencement of the system; the amount derived from, the -principal specific 
sources, and the percentage ratio of the amount derived from each specific source to the whole, 
for each of the above-named periods. Prepared, under the direction of the Special Commis- 
sioner of the Revenue, by Edward Young. 



Articles. 



Manufactures and products : 

Books, magazines, <Scc 

Boots and shoes 

Brass, copper, and yellow 
sheathing metal 

Bullion .♦. . 

Clothing 

Carriages 

Candles 

Chemical productions 

Cigars, cheroots, &c 

Clocks, timepieces, &c 

Confectionery 

Coal 

Copper and manufactures of. 

Cloth, painted, enamelled, 
shirred, and oiled 

Cotton, raw 

Cotton fabrics, yarns, threads 

Cutlery 

Distilled liquors 

Fermented liquors 

Furs 

Furniture and manufactures 
of wood 

Gas, illuminating , 

Glass, all manufactures of 

Goldmanufactures, jewelry, &c 

Gunpowder 

Glue 

Gutta percha manufactures. . . 

India rubber, manufactures of. 

*Iron , blooms, &c 

*Iron, bar, rod, band, sheet, &c 

*Iron, plate 

^Iron, railroad 

"Iron, railroad, re-rolled 

*Iron, castings 

*Iron castings (stoves and hol- 
low ware) 

*lron, cut nails and spikes 

*Iron, pig 

*Iron, rivets, nuts, &c 

*Iron, miscellaneous 

"'Iron, manufactures of 

Lead, sheet, lead pipes and shot 

Lead, white 

Leather of all descriptions 

Lime and cement 

Marble, &c 

Oil, coal, refinedpetroleum,&c. 

Oil, lard, linseed, &c 

.Paper of all descriptions, 
binders' boards, &c 

Petroleum, crude 

Pianos and other musical in- 
struments 

Pickles, preserved fruit, vege- 
tables, meats, &c 

Pins 

Pottery ware 

Sails, tents, shades, awnings, &c 

Saljeratus and bicarb, of soda. 

Salt 



I* 



$31,241 
243, 704 
117, 133 



476, 539 

17, 771 

153, 824 

318, 425 



351,311 
1, 600, 947 



3, 229, 991 

1,558,083 

78, 852 



435, 600 

138, 908 

85, 599 

78, 696 

9,048 



112, 700 



2.58, 536 
52, 221 

78, 750 
66, 336 
50, 349 

79, 952 

110, 905 



6, 835 



969, 082 

54, 614 

23, 080 

1,982,004 



649. 962 
114,219 



301. 472 



62, 534 
15, 403 

22, 962 
3,771 

23, 003 
118, 579 



1.16 
.04 

.37 



.85 
3.90 



7.87 

3.79 

.19 



1.06 
.33 
.20 
.19 
.02 



02 



2.36 
.13 
.056 

4.83 



1.58 

.23 



.15 
.04 
.056 



$76, 874 



350, 486 
320, 076 
186, 228 



1, 255, 424 

39, 166 

465, 793 

572, 436 

43, 681 



1, 268, 412 
3, 548, 173 



28, 431, 798 

2, 223, 720 

113, 827 

1,679,940 
714, 740 
303, 268 
218, 914 
155, 302 
25, 629 
5,435 
233, 783 



435, 911 
86, 535 
175, 838 
119, 226 
242, 737 

123, 489 

134, 500 



43, 729 



1,891.062 

110, 527 

48, 564 

4, 004, 047 



2, 255, 329 
217, 291 



057 
,29 



110,791 
22, 010 
47, 425 
35, 946 
32, 974 

298, 912 



0.65 



.30 

.27 
.16 



1.07 
.03 
.39 

.40 

.03-; 



1.09 
3.03 



24.33 
1.90 
.09 

1.43 
.61 
.26 

.19 
.13 

.02 



20 



.37 
.07 
.15 
.10 
.20 

.10 

. 16 



03' 



1.61 
.09 
.04 

3.43 



1.93 
.01: 



80 



.09 
.02 
.04 
.03 

. 03 



.O CO 



$354, 528 
3, 230, 6:27 



469, 
379, 

6, 820, 
880, 
326, 
317, 

3, 087, 



569, 
835, 



150, 286 

1, 772, 983 
7,331,148 

84, 188 

15, 995, 701 

3, 657, 181 

222, 559 

2, 733, 248 
1, 348, 324 

585, 430 
543, 430 
248, 376 
44, 517 
31,282 
635, 976 
52, 158 
1, 022, 615 
150, 292 
284, 783 
376, 265 
798, 201 

211, 849 

328. 940 

1,484; 383 

56, 498 



3, 729, 005 

74, 460 
52, 067 

4, 337, 266 

96,446 

170,419 

3, 047, 213 

414,547 

1, 082, 476 
229, 546 

259, 384 

172,314 
24, 802 
93, 221 
73, 272 
31,609 

335, 349 



.17 
1. 55 

.22 

.18 

3.23 

.41 
.15 
.15 



.27 
.39 

.184 

.07 

.84 
3.47 

.04 
7.58 
1.73 

.10 

1.27 
.63 
.27 
.26 
. 11 
.02 
.014 
.30 
.024 
.40 
.07 
.13 
.18 
.37 

.10 
.15 
.70 
.026 



1.77 
.035 
.024 

2.05 
.045 
.08 

1.44 
.19 

.51 
.10 

.12 

.08 

.011 

.044 

.037 

.014 

.15 



$723. 643 
6,516,814 

405, 172 
488, 337 
12, 027, 697 
1, 576, 662 
392, 822 
534, 780 

3, 476, 237 
153, 697 
995, 795 

1, 240, 106 
575, 528 

312, 924 

18, 409, 655 
12, 421, 934 

150, 762 

29, 198, 578 

5, 115, 140 

356, 503 

4, 540, 140 
1, 842, 643 

922, 318 
640, 6@2 
250, 669 

78, 147 

7,938 

555, 842 

52, 258 

1, 355, 226 
234, 916 
399, 669 
668, 988 

1,367,825 

297, 632 
725, 146 

2, 255, 893 
101,401 



, 342, 305 
227, 616 
102,413 

, 384, 813 
208, 665 
329, 217 

,317,396 
607, 225 

172, 115 
186, 151 

418,144 

193, 860 
37, 993 

164,857 
81, 874 
44, 664 

456, 101 



I s 



.23 
2.09 

.13 
.15 

3.87 
.50 
.12 
.17 

1.12 
.05 
.32 
.40 
.18 

.10 
5.92 
4.00 

.05 
9.39 
1.64 

.114 

1.46 
.59 
.32 
.20 
.08 
.02 



.18 

.016 

.43 

.075 

.123 

.21 

.44 

.09 
.23 
.72 
.032 



1.70 
.073 
.033 

1.72 
.06 
.11 

1.70 
.19 

.38 
.70 

.134 

.062 
.012 
.053 
.026 
.014 
.147 



b Total iron and manufactures.. | 1,672,943 I 4. 08 | 3,303,027 | 2.82 



494, 989 I 4. 02 



12,801,259 



4.11 



72 



REPORT OF SPECIAL COMMISSIONER OF REVENUE. 



Talle shelving the aggregate receipts of internal revenue, Sfc. — Continued. 



Articles. 


Receipts for fiscal 
year 1863. 


03 

^ P. 
O 'S 

"3 u 

o £ 
o 


u to 

000 

.11 

CD 


® 

°3 


^ CD 

a u 

« CD 
° O 

cd & 

Ph * 


"c6 

CJ 

tfliri 

i-CO 

3 2 

CD 


CD 

"o *® 
a u 

CD CD 

°"o 

<D J* 

•Ph " 


"3 

'■Hcc 
uCO 

£S 

3 u 
a, as 

CD 


2 . 
5 <* 

o'S 

5 CD 


1* 




$28, 760 

1,748 

44, 167 


.07 

'".On 


$62. 943 
167; 514 
97, 653 


.05 
.14 
.08 


$122, 693 
347,218 
216, 189 
772, 360 

59, 768 
283, 352 
791, 416 
131, 232 
174, 052 
549, 767 

86, 510 
1, 957, 893 

376, 672 

8, 017, 020 

8,462 

111, 147 

149, 981 

85, 546 

43, 216 

7, 947, 094 

41,641 

10, 016, 686 


.06 
.16 
.10 
.36 
.026 
.13 
.37 
' .06 
.08 
.26 
.04 
.92 

.18 
3.80 

""."65" 

.07 
.04 
.02 

3.79 

.02 

4.53 


$226, 590 
355, 478 
445, 766 

1, 189, 485 
128, 522 
698, 174 

1,326,024 
112, 230 
212, 662 
714,211 
567, 531 

2, 337, 405 

595, 728 

12, 339, 922 
248, 178 
229, 491 
251, 227 
188, 401 

66, 118 

8, 814, 101 
48, 243 

13, 615, 721 


.072 


Ships and other vessels 

Silk, manufactures of 


.114 
.143 

.382 


Silver, manufactures of 

Snuflf 


18, 372 

34, 466 

266, 406 

15, 680 

40, 657 

149, 226 

134, 228 

220, 234 


.044 

.08 

.65 

.04 

.10 

.36 

.32 

.53 


36, 950 

240, 934 

449, 001 

36, 2"61 

91, 7S8 

299, 373 

1, 267, 616 

873, 140 

20, 007 
7, 086, 685 


.03 
.20 
.38 
.03 
.08 
.25 
1.09 
.79 

"6." 32" 


.041 
.224 


Soap of all descriptions 

Starch 


.426 
.036 


Steel 


.068 


Steel, manufactures of 


.229 
. 182 




. 75 


Textile fabrics of other mate- 


.19 


Tobacco, manufactured 


2, 576, 889 


6.28 


3.97 
.079 


Umbrellas and parasols 


49, 735 

40, 131 

833 

8,824 

1,880,029 

15, 806 

4, 793, 932 


.12 
.10 

4.58 

.04 

11.69 


68, 770 

92, 356 

7,014 

28, 303 

3, 655, 132 

28, 276 

7, 156, 601 


.06 

.08 

'".'62' 

3.01 

.02 

6.12 


.073 

.08 


Water, mineral , sarsaparilla, & c 


.06 
.02 


Woollen fabrics and all manu- 


2.80 




.015 


Miscellaneous articles 


4.38 


Total 


24, 403, 091 


59.71 


75, 403, 386 


64.53 


104, 379, 609 


49.43 


178,356,661 |57. 36 




Animals slaughtered 


710, 812 


1.73 


695, 202 


.59 


1,261,357 


.60 


1,291,570 .415 


Gross receipts : 


40,629 

18, 674 

4,210 

2,680 

20, 852 


.10 
.045 


133, 315 
36, 354 


.11 
.03 


227, 530 

75, 269 

92,421 

529, 276 

126, 133 

805, 992 

29, 249 

5, 917, 293 

431, 211 

469, 188 

638, 812 

215, 050 

140, 442 


.10 
.036 
.044 
.25 
.059 
.38 
.013 
2.80 
.20 
.22 
.30 
.10 
.069 


290,605 J .097 


Bridges and toll -roads 


108,136 i .034 
99,268 .032 
645, 769 . 21 




"."65' 


267,773 
60, 074 


-.22 

.05 




48,764 i .01 




1, 169, 722 \ . 37 
.78, 072 1 .02 

7,614,448 ' 2.45 

39,322 i .01 

572,519 j .18 














1, 102, 607 


2.69 


2, 127, 250 


1.82 
















150, 620 


.36 


278,097 .24 


81,846 ! .02 




308, 438 i . 10 








"• 1 


202, 521 ! .06 








i 




Total 


1,340,272 


3.27 


*2, 895, 999 2. 48 


9, 697, 866 


4.50 


11, 262, 430 : 3. 62 






Sales : 


64, 004 


.15 


138, 082 - 12 


410, 176 

596, 474 

2, 202, 793 

852, 801 


.19 
.28 
1.04 
.40 


50?, 252 ■ . 16 








870,080 i .27 












1,582,247 i .50 












1,046,704 1 .33 














Total 


64,004 


.15 


13P, 082 


.12 


4,062,244 


1.92 


4,002,283 i 1.29 






Licenses: 


27,308 
49,092 
90, 868 
34, 120 
70,850 
6,873 
98,090 
149, 869 


.068 
.12 

. 22 
!6s 

.17 

'".24 
.36 


29, 792 
58, 147 
74, 449 
33,188 
66,289 
7,781 
106, 337 
204, 098 


.026 

.05 

.06 

.028 

.06 

""."69" 

.17 


32, 872 

80,545 

646, 687 

54, 025 

77, 747 

13, 490 

207, 905 

213, 095 

22,954 

120,912 

16, 584 

82, 273 

152,421 

59. 898 


.015 

.038 

.40 

.026 

.037 

"\"io 

.10 
.010 

.058 

"".'639 
.07 
.03 
.20 
.09 
.02 
.30 


! 
43,713 j .01 




89, 724 I . 03 




1,262,649 j .42 




103, 929 ' . 033 




105,412 : .033 




19,749 




294,448 ! .10 




196, 346 . 0(i 




72, 145 . 02 




105, 096 

1,058 

6, 615 

2,154 

38,632 

255, 273 

142,900 

10, 250 

463, 630 


. 25 

"*."09(> 
.62 
.35 

Ti3' 


98, 678 

1,001 

73, 383 

88,450 

49, 022 

252, 610 

129,186 

3,091 

471, 091 


.08 

""."06* 

.07 
.042 


75,794 .02 




26,117 ; .01 


Builders and contractors 


131,178 j .04 
224,465 ; .07 




101,534 i .03 


Hotels 


.21 ! 415,279 
.11 j 190,377 

43,480 

.40 635.115 


580,021 .18 




264, 837 . 06 


Lottery ticket dealers 


54,427 .017 
1,043,031 j .33 













Net amount after refunding $C,8€4. 



REPOET OF SPECIAL COMMISSIONER OF REVENUE. To 

Table showing the aggregate receipts of internal revenue, $?c. — Continued. 



ft? ML 



Feddkn 

sphere 

-ns and surgeons 

". 

Retail dealers in liquors 

Stallions and jacks 



Wholesale dealers in liquors. 
"NT- BeOaneoiis 



Total. 



Income 

Legacies and successions 




334 178 


::.•:. 


7,145,389 BL11 12 SL3 478 


- : :«. ::- :;- .- 5: 


5 592 


1 r : 


14, 919.550 12.76 20.740,451 
310, 836 . 23 


9.82 1 61,071,932 19.64 
1, 170, 979 . 37 



Articles in Schedule A : 

Biiliar 1 tables 

. lir_r--. . . 



plate 

rlate 

Watehes 

Yachts . 

articles 



10,731 
24J 704 



46 

LI; . -:. . 



.02 






130, 024 
— - •-.;:■ 



,~.z 



.11 



67,754 
322,720 

126 

::: ;s: 

9,139 



.056 



17.353 

i 

M 

216, 490 
iS 557 

4.4:5 
201 



.07 

.137 



Total. 



.:::.::: . 5;- 



-?i:.i~c 



44 



123 .54 



Fr:~ U. > I." . -'_:".: ::r: ;e 

:: - : > 

From U. B. Special Treasury 

arerrs 

Banks, tut | 1,910,938 

wta 8,407 

Special ineome-:as 

•;:.:: 

S:arrp« 4, 140. 175 

Salaries r-c. :-■; 



Aggregate receipts 



7. 017. 547 
10,998 



c. :: 



.07 

10.10 

1.70 



193,600 .16 
5, 894, 945 5. 04 
1 " 1,125 L45 



i: 33 594 6 43 

29.535 

28,929,312 13.70 

520,386 .25 

11,162,3,.: 5.28 

2,826,333 1.34 



210, 234 . 07 

1, 974, 108 .63 

12. 109, 420 a 90 

31. 759 . 01 

" 932.' 619 ' ".'36' 

15. 044. 373 4. 53 

3. 717, 395 1. 19 



41,003. 193 -116,550,672 211,129,529 310,906,984 



*Nr: amount after refunding ?556. ' 

tThe Commissioner of Internal Revenue, in a recent report, gives the aggregate receipts for the Bsea! 
L17 MS 748 



Ex. Dox. 2- 



APPENDIX B. 



DIGEST OF LAWS 



RELATING TO 



DUTIES 0!N~ IMPORTS 

ENACTED FROM MARCH 2, 1861, TO JULY 28, 1866. 



Ex Doc. 2 7 



ACTS AND PARTS OF ACTS IN FORCE MODIFYING OR QUALIFYING THE 
DUTIES LEVIED ON IMPORTS BY THE SEVERAL TARIFF ACTS OF 1861 
TO 1866. 

The language of the act of March 2, 1861, being generally copied from the 
act of July 30, 1846, and particularly section 22 of the first named act, in which 
thirty per cent, duty is imposed on various classes of manufactured articles, 
being nearly or quite identical with the language of schedule of the act of 
1846, which also imposed thirty per cent, duty, and the same language being 
repeated in section 13 of the act approved July 14, 1862, it is held, both by 
the Treasury Department and the courts, that the rules and enactments in rela- 
tion to classification and construction in force from 1846 to 1861 are still in 
force, no repeal of such acts having taken place. Decisions of both the depart- 
ment and the courts made previous to 1861 are, therefore, still cited as binding, 
except where specifically overruled by some act or decision of more recent date. 
The result is that an official construction of the language of the act of 1846 
still establishes the rate of duty on some articles. 

The following acts or sections of acts are still in force: 

Act of August 30, 1842, entitled " An act to provide revenue from imports, and to change 
and modify existing laws imposing duties on imports, and for other purposes." 

Section 20. That there shall be levied, collected, and paid on each and every 
non-enumerated article which bears a similitude, either in material, quality, tex- 
ture, or the use to which it may be applied, to any enumerated article chargeable 
with duty, the same rate of duty which is levied and charged on the enumerated 
article which it most resembles in any of the particulars before mentioned ; and 
if any non-enumerated article equally resembles two or more articles on which 
different rates of duty are chargeable, there shall be levied, collected, and paid 
on such non-enumerated articles the same rate of duty as is chargeable on the 
article which it resembles paying the highest duty ; and on all articles manufac- 
tured from two or more materials the duty shall be assessed at the highest rates 
at which any of its component parts may be chargeable. 

Approved August 30, 1842. 

Act of March 2, 1857, entitled " An act to amend the 28th section of the act of Congress, 
approved August 30, 1842, entitled 'An act to provide revenue from imports, &c.' " 

Be it enacted, fyc, That the 28th section of the act of Congress, approved 
August 30, 1842, entitled "An act to provide revenue from imports, &c," be 
amended as follows : The importation of all indecent or obscene articles, prints, 
paintings, lithographs, engravings, images, figures, daguerreotypes, photographs, 
and transparencies is hereby prohibited, and no invoice or package whatever, or 
any part thereof, in which any such articles are contained, shall be admitted to 
entry ; and all invoices and packages whereof any such articles shall compose a 
part are hereby declared to be liable to be proceeded against, seized, and forfeited 
by due course of law, and the said articles shall be forthwith destroyed. 

Approved March 2, 1857. 



78 APPENDIX B 

It is to be observed that the enacting clauses of the acts of March 2, 1861, and 
July 14, 1862, are capable of limited construction, as they read, "in lieu of the 
duties heretofore imposed by law on the articles hereinafter mentioned, and on 
such as may now be exempt from duty," and that many of the clauses of both 
acts declare duties on articles of certain classes " not otherwise provided for." 

And the act of June 30, 1864, expressly declares, in section 22, "that the du- 
ties upon all goods, wares, and merchandise imported from foreign countries, not 
provided for in this act, shall be and remain as they were according to existing 
laws prior to the 29th of April, 1864." 



DIGEST OF LAWS 



RELATING TO 



DUTIES ON IMPORTS. 

ENACTED FROM MARCH 2, 1861, TO JULY 28, 1866. 



Act approved 
March 2, 1861. 



Sec. 1, 

2,3,4 

Sec. 5 



Sec. 
Sec. 



6 



Sec. 8 



Sec. 9 



Sec. 10 



Relate to Loans, &c. 

Sugars: superseded. 

Liquors and Cigars : superseded. 

Iron, Steel, and Coal : ... On mill, pit, and drag saws over 
nine inches wide, twenty cents per lineal foot, (saws nine 
inches wide and less have the same duty imposed by sec. 3, act 
of June 30, 1864, as by this act.) On iron wire, drawn and 
finished, over or finer than number 25, wire gauge, two dollars 
per one hundred pounds, and in addition fifteen per centum ad 
valorem: (add two cents per pound in sec. 3, act of July 14, 
1862.) 

Metals : ... On copper, old and fit only to be remanufactured, 
one and one-half cent per pound. 

Paints, Oiis,&c. : ... On oxide of zinc, dry or ground in oil, one 
and one-half cent per pound : (add one-half cent in sec. 7, act 
of July 14, 1862:) . . . nitrate of lead, three cents per pound : 
... on chromate of potash, three cents per pound: . . . 
chromic acid and salts of iodme, fifteen per centum ad valorem : 
... on umber, fifty cents per one hundred pounds : ... on 
linseed, flaxseed, hempseed, and rapeseed oil, twenty cents per 
gallon: (add three cents per gallon in sec. 7, act of July 14, 
1862 : ) . . . on copperas, green vitriol or sulphate of iron, 
twenty-five cents per one hundred pounds: (add one-quarter 
cent per pound in sec. 7, before cited : ) . . . on tallow, one 
cent per pound. 

Salt Fish, Meats, &c. : ... On mackerel, two dollars per bar- 
rel : on herrings, pickled or salted, one dollar per barrel : on 
pickled salmon, three dollars per barrel: on all other fish, 
pickled, in barrels, one dollar and fifty cents per barrel : on all 
other foreign caught fish imported otherwise than iu barrels or 
half barrels, or whether fresh, smoked, or dried, salted or 
pickled, not otherwise provided for, fifty cents per one hundred 
pounds. 
On beef and pork, one cent per pound: on hams and bacon, two 
cents per pound : on cheese, four cents per pound : on wheat, 
twenty cents per bushel : on butter, four cents per pound : on 
lard, two cents per pound : on rye and barley, fifteen cents per 
bushel : on Indian corn or maize, ten cents per bushel : on 
oats, ten cents per bushel : ... on flaxseed or linseed, sixteen 
cents per bushel of fifty-two pounds. 

Sec. 11 Spices, Dried Fruits, Nuts : superseded. 

Sec. 12 Wool: superseded. 

Sec. 13 Woollen Manufactures : On woollen and worsted yarns, or 
yarns for carpets, valued under fifty cents per pound, exceed- 
ing number 14 in fineness, thirty per centum ad valorem : (add 
five per cent, in sec. 9, act of July 14, 1862. ) 

Sec. 14 Cotton Manufactures, Linen or Flax Manufactures : . . . 

On other thread of cotton, (than spool thread, ) thirty per centum 
ad valorem: (add ten per cent, in sec. 6, act of July 14, 1862.) 
Ex. Doc. 2—8 



80 APPENDIX B. 

Digest of laws relating to duties on imports — Continued. 



Act approved 
March 2, 1861. 



Sec. 15 



Sec. 16 

Sec. 17 

Sec. 18 

Sec. 19 



Sec. 20 



Hemp and Flax : . . . On jute, Sisal grass, sun hemp, coir, and 
other vegetable substances not enumerated, used for cordage, 
ten dollars per ton : (add five dollars per ton in sec. 11, act of 
July 14, 1862:) on jute butts, five dollars per ton: (add one 
dollar per ton in sec. 11, 1862 :) on codilla or tow of hemp, ten 
dollars per ton : ... on unmanufactured flax, fifteen dollars 
per ton : on tow of flax, five dollars per ton. 

Silk: superseded. 

Glass, Glassware, and Earthenware : superseded. 

Books, Watches : . . . On parts of watches and watch materials 
and unfinished parts of watches, fifteen per centum ad valorem: 
(add five per cent, in sec. 13, act of July 14, 1862.) 

Drugs and Miscellaneous: And be it further enacted, That from 
and after the day and year aforesaid there shall be levied, col- 
lected, and paid a duty of ten per centum on the articles herein- 
after mentioned and embraced in this section ; that is to say : 

Acids : nitric, yellow and white ; and on all other acids of every 
description, used for medicinal purposes or in the fine arts, not 
otherwise provided for : 

Assafcetida : (add ten per cent, in sec. 6, act of July 14, 1862 :) 

Bamboos : barks of all kinds not otherwise provided for : 

Beeswax: (add ten per cent, in sec. 6, 1862:) 

Brass, in pigs or bars, or when old, and fit only to be remanufac- 
tured: (add five per cent, in sec. 4, act of July 14, 1862:) 

Brazil paste : bronze liquor : 

Building stones : (add ten per cent, in sec. 6, act of July 14, 1862 : ) 

Chronometers, box or ship's, and parts thereof: cornmeal : 

Diamonds, glaziers', set or not set : 

Dutch or bronze metal in leaf: 

Fruit, green, ripe, or dried, not otherwise provided for : 

Gamboge, glass plates, or disks, unwrought, for optical instru- 
ments : 

Goldbeaters' skin : green turtle, (add ten per cent, in sec. 6, 1 862 : ) 

Grindstones, wrought or finished : (add ten per cent, in sec. 6, 
1862:) 

Gum substitute, or burnt starch : 

Hair, unmanufactured, not otherwise provided for : 

Horns : horn tips : bone, bone tips : 

Teeth manufactured : (add ten per cent, in sec, 6, 1862:) 

Iron liquor: juniper berries : 

Lemon and lime juice : lime : manganese : 

Marrow and all other grease, and soap stocks and soap stuffs : 

Mineral kermes, (oxy-sulphuret of antimony:) moss, Iceland: 

Music printed with lines, bound or unbound: (add ten per cent, 
in sec. 6, 1862:) 

Oatmeal : orange and lemon peal : 

Oils, palm, seal, andcocoanut: 

Paintings and statuary not otherwise provided for : 

Paving-stones : 

Plaster of Paris, when ground, (add ten per cent, in sec. 6, 1862 :) 

Rye flour : saffron and saffron cake : 

Shaddock: sheathing paper : spunk, (agaric,) squills : 

Teazles : [teeth manufactured : (add ten per cent, in sec. 6, 1862 : ) ] 

Vegetables not otherwise provided for : yams. 

Drugs and Miscellaneous : That from and after the day and year 
aforesaid there shall be levied, collected, and paid a duty of 
twenty per centum on the importation of the articles hereinafter 
mentioned and embraced in this section; that is to say : 

Boards, plank, laths, scantling, staves, spars, hewn and sawed 
timber, and timber used in building wharves : 

Brick, fire-brick, and roofing and paving tile not otherwise pro- 
vided for : 

Bronze powder: Burgundy pitch: burrstones, manufactured or 
bound up into millstones: calomel; (add ten per cent, in sec. 
6, 1862:) 



DIGEST OF LAWS. 
Digest of laws relating to duties on imports — Continued. 



81 



Act approved 
March 2, 1661. 



Sec. 20 Castorum : cowhage down : dried pulp : feather beds : 

Cont'd. Feldspar: firewood: fish glue or isinglass: fish-skins: glue: grapes: 

Hair, curled : moss, sea-weed, and all other vegetable substances 
used for beds or mattresses : 

Hat bodies of wool, or of which wool is the component material 
of chief value : (add five per cent, in sec. 13, 1862 :) 

Hatters' plush composed of silk and cotton, but of which cotton 
is the component material of chief value : 

Lampblack : leather, upper, of all kinds except tanned calfskins, 
which shall pay twenty-five per centum ad valorem : (add five per 
cent, to "leather, tanned, of all descriptions," in sec. 13, 1862 :) 

Malt : mats of cocoanut : matting, China, and other floor mat- 
ting, and mats of flag, jute, or grass: (all mats and matting 
add ten per cent, in sec. 6, 1862, except coir or cocoanut mat- 
ting, which adds five per cent, in sec. 9, 1862 : ) 

Mercurial preparations not otherwise provided for : drugs and medi- 
cines in a crude state, n. o. p. : metals, unmanufactured, n. o. p. : 

Mineral and bituminous substances in a crude state, n. o. p. : 

Musical instruments of all kinds, and strings for musical instru- 
ments of whip-gut, catgut, and all other strings of the same 
material: (add ten per cent, in sec. 6, 1862:) 

Needles of all kinds for sewing, darning, and knitting : (add five 
per cent, in sec. 13, 1862:) 

Oils, neat's-foot and other animal oils: spermaceti: whale and 
other fish oils the produce of foreign fisheries: 

Osier, or willow, prepared for basket-makers' use, (add ten per 
cent, in sec. 6, 1862 : ) 

Pitch : plaster of Paris calcined : 

Quills: (add ten per cent, in sec. 6, 1862 :) 

Eatans and reeds, manufactured or partially manufactured: (add 
five per cent, in sec. 13, 1862:) 

Eed precipitate : Eoman cement : rosin : 

Hyposulphate of soda, and all carbonates of soda, by whatever 
name designated, n. o. p. : 

All other salts and preparations of salts, n. o. p. : 

Skins, tanned and dressed, of all kinds : (add five per cent, in 
sec. 13, 1862:) 

Spices of all kinds, n. o. p. : 

Stereotype plates : (add five per cent, in sec. 13, 1862:) 

Tar : type metal : types, new : (types and metals add five per 
cent, in sec. 13, 1862:) 

Vandyke brown : whalebone the produce of foreign fisheries : 

White vitriol, or sulphate of zinc : 

Wood, unmanufactured, not otherwise provided for. 
Sec. 21 ... There shall be paid, &c. — 

On copper ore, five per centum ad valorem : 

On diamonds, cameos, mosaics, gems, pearls, rubies, and other pre- 
cious stones, when set in gold, silver, or other metal, or in imita- 
tions thereof, and all other jewelry, twenty-five per cent, ad val.: 

On haircloth and hair seatings, and all other manufactures of hair, 

n. o. p., twenty-five per centum ad valorem : (add five per cent. 

in sec. 13, 1862.) 

Sec. 22 . . . There shall be paid, &c, a duty of thirty per c't. on the importation 

of the articles hereinafter mentioned and embraced in this section : 

Alabaster and spar ornaments : 

* Argentine, albata or German silver, unmanufactured : 

* Articles embroidered with gold, silver, or other metal : 

* Articles worn b} r men, women, or children, of whatever material 
composed, made up, or made wholly or in part by hand, n. o. p.: 

Asses' skins : 

Balsams, for medicinal purposes, n. o. p. : 

*Baskets and all other articles composed of grass, palm leaf, 

straw, whalebone, or willow, n. o. p. : 
Benzoates : bologna sausages : 
*Braeelets, braids, chains, curls or ringlets composed of hair, or 

of which hair is a component material : 
Entries marked with an asterisk add five per cent, in sec. 13, act of July 14, 1852. 



82 APPENDIX B. 

Digest of laws relating to duties on imports — Continued. 



Act approved 
March 2, 1861. 



Sec. 22 •Braces, suspenders, webbing-, and other fabrics composed wholly 

Cont'd. or in part of India-rubber, n. o. p. : 

*Brooms of all kinds : 

•Buttons and button-moulds of all kinds : 

•Canes and sticks for walking 1 , finished or unfinished: 

*Capers, pickles and sauces of all kinds, n. o. p. : 

•Caps, hats, muffs and tippets of fur, and all other manufactures 
of fur, or of which fur shall be a component material : 

•Caps, gloves, leggins, mitts, socks, stockings, wove shirts and 
drawers, and all similar articles made on frames, of whatever 
material composed, worn by men, women, and children, n. o. p. : 

•Card cases, pocket-books, shell boxes, souvenirs, and all similar 
articles of whatever material composed : 

*Carriages and parts of carriages : 

•Clocks and parts of clocks : 

•Clothing ready-made, and wearing- apparel of every description, 
of whatever material composed, except wool, made up or manu- 
factured wholly or in part by the tailor, seamstress, or manu- 
facturer : 

•Coach and harness furniture of all kinds: saddlery: coach and 
harness hardware, silver-plated, brass, brass-plated, or cov- 
ered, common tinned, burnished or japanned, n. o. p. : 

*Combs of all kinds : 

•Compositions of glass or paste, when set: 

Composition tops for tables, or other articles of furnitture : 

*Comfits, sweetmeats, or fruits preserved in sugar, brandy or 
molasses, n. o. p. : 

Coral, cut or manufactured : 

*Cotton cords, gimps or galloons : 

Crayons of all kinds : 

*Cutlery of all kinds : 

*Dolls of all kinds : 

•Encaustic tiles: epaulets, galloons, laces, knots, stars, tassels, 
tresses, and wings of gold, silver, or other metal: 

*Fans and firescreens of every description, of whatever material 
composed : 

•Frames and sticks for umbrellas, parasols, and sunshades, 
finished or unfinished : 

•Furniture, cabinet and household : Hair pencils : 

*Hat bodies of cotton : 

•Ink and ink powder : 

* Japanned, patent or enamelled leather or skins of all kinds : 

* Japanned ware of all kinds, n. o. p. : 
*Jet and manufactures of jet, and imitations thereof: 
•Maccaroni, vermicelli, gelatine, and all similar preparations : 
•Manufactures of bone, shell, horn, ivory, or vegetable ivory : 
•Manufactures, articles, vessels, and wares, n. o. p., of brass, 

copper, lead, pewter, tin, or other metal, or of which either of 
these metals, or any other metals, shall be the component 
material of chief value : (gold, iron, platina, and silver, are 
otherwise provided for :) 

•Manufactures of cotton, linen, silk, wool or worsted, if embroid- 
ered or tamboured, in the loom or otherwise, by machinery or 
with the needle, or other process, n. o. p. : 

•Manufactures of cedar wood, granadilla, ebony, mahogany, rose- 
wood and -satin-wood : 

•Manufactures and articles of leather, or of which leather shall be 
a component part, n. o. p. : 

•Manufactures of paper, or of which paper is a component mate- 
rial, n. o. p. : 

•Manufactures, articles, and wares of papier-mache" : 

•Manufactures of wood, or of which wood is the chief component 
part, n. o. p. : 

Medicinal preparations, n. o. p.: (add ten per cent, in section C, 
act of July 14, 1862:) 

•Muskets, rifles, and other fire-arms : 

Olives : 

'Entries marked with an asterisk add five per cent, in sec. 13, act of July 14, 1862. 



DIGEST OF LAWS. 
Digest of laws relating to duties on imports — Continued. 



83 



Act approved 
March 2, 1861. 



Sec. 22 *Paper boxes, and all other fancy boxes : paper envelopes : 

Cont'd. *Paper-hangings, and paper for screens or fireboards : paper, 

antiquarian, demy, drawing, elephant, foolscap, imperial, letter. 

and all other paper, n. o. p. : 
*Parasols and sunshades : 
Parchment : 

*Plated and gilt ware of all kinds : 
*Prepared vegetables, meats, fish, poultry, and game, sealed or 

unsealed, in cans or otherwise : 
Salmon preserved : 

*Scagliola tops, for tables or other articles of furniture : 
*Sealing-wax : side-arms of every description : 
*Silver-plated metal, in sheets or other form : 
"Umbrellas : 
Vellum : 

"Velvet when printed or painted : wafers : water colors : 
* Webbing, composed of wool, cotton, flax, or any other materials. 

Sec. 23 . . . The articles hereinafter mentioned shall be exempt from duty : 

Acids of every description used for chemical or manufacturing 
purposes, n. o. p. : alcornoque : 

All books, maps, charts, mathematical, nautical instruments, 
philosophical apparatus, and all articles whatever, imported foi 
the use of the United States : all books, maps and charts, 
statues, statuary, busts and casts of marble, bronze, alabaster, 
or plaster of Paris : paintings and drawings, etchings, specimens 
of sculpture, cabinets of coins, medals, regalia, gems, and all 
collections of antiquities : Provided, The same be specially 
imported, in good faith, for the use of any society incorporated 
or established for philosophical, literary, or religious purposes, 
or for the encouragement of the fine arts ; or for the use or by 
the order of any college, academy, school, or seminary of learn- 
ing in the United States : 

Ambergris : articles in a crude state used in dyeing or tanning, 
n. o. p. : Animal carbon : 

Barilla : bells, old, and bell metal : 

Berries, nuts, flowers, plants, and vegetables, used exclusively 
in dyeing or in composing dyes ; but no article shall be classed 
as such that has undergone any manufacture : 

Bismuth : bolting cloths : bones burnt, and bone dust : 

Books, maps, and charts, imported by authority of the Joint 
Library Committee of Congress for the use of the Library of 
Congress : Provided, That if in any case a contract shall have 
been made with any bookseller, importer, or other person afore- 
said, who shall have paid the duty, or included the duty in such 
contract, in such case the duty shall be remitted : 

Brazil wood : brazilletto, and all other dyewoods in sticks : 

Breccia in blocks or slabs : brime : bullion, gold or silver : 

Burrstones, wrought or unwrought, but unmanufactured and not 
bound up into millstones: 

Cabinets of coins, medals, and all other collections of antiquities : 

Cadmium: calamine: cochineal* orchil: 

Coins, gold, silver, and copper: copper for the United States 
mint : 

Divi-divi : felt, adhesive, for sheathing vessels : fish, fresh caught, 
for daily consumption : seeds for manufacturing purposes, n.o.p. 

Glass, when old, not in pieces which can be cut for use, and (it 
only to be remanufactured : 

Goods, the growth, production, or manufacture of the Unite! 
States, exported to a foreign country and brought back to the 
United States in the same condition as when exported- and 
upon which no drawback or bounty has been allowed : 

Guano : substances expressly used for manure : 

Household effects, old, and in use of persons or families from 
foreign countries : 

Hair of all kinds, uncleaned and unmanufactured, (not humaft * 
and all long horse-hair used for weaving : 
•Entries marked with an asterisk add five per cent, in sec. 13, act of Juiy 34, 1862. 



84 APPEXDIX B. 

Digest of laws relating to duties on imports — Continued. 



Act approved 
;. 1861. 



Sec. -23 
Cont'd. 



Sec. 24 



Sec. 25 

Sec. 26 

Sec. 27 

Sec. 28 







Sec. 31 


Sec. 3-2 


Sec. 33 



Indigo: ice: iridium: iris or orris root: 

Junk, old, and oakum : kelp : lac dye : lac spirits : lac sulphur : 

Madder, ground or prepared, and madder root : 

Manuscripts : marine coral, unmanufactured : 

Medals of gold, silver, or copper: ores of gold and silver. 

Models of inventions, and other improvements in the arts : 
Prodded, That no article or articles shall he deemed a model 
or improvement which can he fitted for use : 

Munjeet. or Indian madder : nutgalls : mix vomica : 

Oils, spermaceti : whale and other fish, oi American fisheries ; 
and all other articles the produce of such fisheries : 

Paintings and statuary, the production of American artists residing 
abroad : Provided. The fact be certified by the artist, or by a 
consul of the United States : (sec. 19, 1862 :) 

Palm leaf, unmanufactured : pearl, mother of : 

Personal and household effects, not merchandise, of citizens of 
the United States dying abroad : 

Piaster of Paris, or sulphate of iime. unground : 

Platina. unmanufactured : platina vases or retorts : 

Polishing stones : pumice and pumice stones : 

Eatans and reeds, unmanufactured : rotten stone : 

Sandal wood : shingle bolts and stave holts : 

Silk. raw. or as reeled from the cocoon, not being doubled, twisted. 
or advanced in manufacture in any way ; and silk cocoons and 
silk waste : 

Specimens of natural history, mineralogy, and botany : 

Tortoise and other shell, unmanufactured : turmeric : 

Types, old. and fit only to be remanufactured : 

Wearing apparel in actual use, and other personal effects not 
merchandise : professional books, implements, instruments, 
and tools of trade, occupation, or employment of persons arriv- 
ing in the United States : Provided, That this exemption shall 
not be construed to include machinery or other articles imported 
for use in a manufacturing establishment, or for sale : 

"Weld : woad. or pastel : 

Woods, namely: cedar, lignumvita?, lancewood, ebony, box. 
granadilla. mahogany, rosewood, satin-wood, and all cabinet 
woods unmanufactured. 

. . . There shall he paid. etc.. on the importation of all raw or un- 
manufactured articles, not herein enumerated or provided for. a 
duty of ten per centum ad valorem : and on all articles manu- 
factured in whole or in part, not herein enumerated or provided 
for, a duty of twenty per centum ad valorem. 

Prorides that this act applies to goods in store on April 1, 1561 : 

Provides that the ton shall be ticenty hundred-weight of 112 pounds 
each : 

Prorides that railroad iron, partially or wholly icorn. may be imported 
under bond for repair and re manufacture without payment of 
duty : 

Prorides that the market value on ichich ad valorem duties are herein 
leried shall be taken upon the day of actual shipment from a 
foreign port, as cert if ed by the Untied States consul : 

Prorides for statistical returns of imports and exports : 

Proridts for a drawback on foreign hemp manufactured into cordage 
for exportation : 

Repeals conflicting acts, and retains penalties. S\'c. : 

Prorides that similar articles, if irregularly valued in the invoice, 
shall all be valued at the price or cost of the highest : 

Relates to the application of these duties to i?nporis in transitu, the 
same to apply to all shipped icir'i n fifteen days after the passage 
of this act. and to all in store on April 1. lSdl. 

Approved March 2, 1861. 



DIGEST OF LAWS. 85 

Digest of laws relating to duties on imports — Continued. 



Act approved 
Aug. 5, 1861. 



Sec. 1 



Act approved 
Dec. 24, 1861. 



Sec. 2 



Sec. 3 



Sec. 4 



Sec. 5 



Sec. 6 
Sec. 7 



Act approved August 5, 1861. 

Be it enacted, &c, that from and after the passage of this act, in lien 
of the duties heretofore imposed by law on the articles herein- 
after mentioned, and on such as may now be exempt from duty, 
there shall be paid, &c, the following duties : 
. . . On cocoa, three cents per pound : on cocoa leaves and cocoa 
shells, two cents per pound: on cocoa prepared or manufac- 
tured, eight cents per pound : (add one cent per pound in sec. 
7, act of July 14, 186*2:) on chocolate, six cents per pound: 
(add one cent per pound in sec. 7, 1862 :) on currants, five cents 
per pound : ... on dates, two cents per pound : ... on figs, 
live cents per pound : ... on nuts of all kinds, not otherwise 
provided for, two cents per pound : ... on plums, five cents 
per pound: on prunes, five cents per pound: . . . on raisins, five 
cents per pound : ... on unmanufactured Russia hemp, forty 
dollars per ton: on Manilla and other hemps of India, twenty- 
five dollars per ton : 
... On soda ash, one-half cent per pound : ... on bicarbonate 
of soda, one cent per pound : (add one-half cent per pound to 
bicarbonate and caustic soda in sec. 7, 1862 :) on sal soda, one- 
half cent per pound : on caustic soda, one cent per pound : on 
chlorate of lime, thirty cents per one hundred pounds: (gum 
copal and like gums here made to pay ten cents per pound are 
repeated in sec. 5, 1862 : ) 

. . . There shall be paid, &c, on the importation of the articles 
hereinafter mentioned, the following duties, that is to say : 
. . . On limes, twenty per centum ad valorem: on rags, (of 
wool,) ten per centum ad valorem: (on feathers and downs, 
thirty per centum, repeated at same rate in sec. 8, 1862:) on 
sole and bend leather, thirty per centum ad valorem : add 
five per centum in sec. 13, 1662:) ... on India-rubber, 
raw or unmanufactured, ten per centum ad valorem : . . .on 
India-rubber shoes and boots, thirty per centum ad valorem: 
(add five per cent, in sec. 13, 1862 : ) on ivory, unmanufactured, 
and on vegetable ivory, ten per centum ad valorem : on silk 
buttons, button cloths, and on silk twist, twist composed ot 
mohair and silk, and sewing silk in the gum or purified, forty 
per centum ad valorem : 

Provides that merchandise, the produce of countries beyond the Cape, of 
Good Hope, imported in foreign vessels, shall pay ten per cent, 
additional duty, except as relieved by treaty : 

Provides for a drawback on the exportation of articles manufactured 
of imported raw materials, on which duties have been paid; less 
ten per cent, of such duties : 

Provides that this act shall apply to goods in bond or public store at 
the time of the passage of this act ; and that imports must there- 
after be withdraicn from store, if for consumption, within three 
months, and if for exportation, within three years : imports for 
consumption may, however, remain in bond, not exceeding two 
years, by the payment of twenty-five per cent, additional duty : 

Amends words and clauses of the act of March 2, 1861. 

Repeals inconsistent acts, and retains all former regulations, penalties, 
and executive provisions. 

Approved August 5, 1861. 



Act of December 24, 1861, entitled 
the duties on tea, coffee 



An act to increase 
sugar." 



Be it enacted, &c, that from and after the date of the passage of this 
act, in lieu of the duties heretofore imposed by law on the 
articles hereinafter mentioned, there shall be paid, &c, the 
following duties : 



86 APPENDIX B. 

Digest of laws relating to duties on imports-" Continued. 



Act approved 
Dec. 24, 1861. 



Act approved 
July 14, 1862. 



Sec. 1 
Sec. 2 
Sec. 3 



Sec. 4 
Sec. 5 



. . On coffee of all kinds, five cents per pound : [on sirup of 
sugar or sugar-cane, and concentrated molasses or melado, two 
cents and a half per pound : the same duties on sirup or melado 
being repeated in sec. 1, act of June 30, 1864.] 

Approved December 24, 1861. 



Act of July 14, 1862, entitled: "An act increasing tempo- 
rarily the duties on imports and for other purposes" 

Sugars, Cigars, and Tobacco : superseded : 

Spirits : superseded : 

Iron, Steel, and Coal : superseded, except the following provi- 
sions : on iron wire, finer than number 25, wire gauge, two 
dollars per one hundred pounds, (see sec. 7, act of March 2, 
1861 :) Provided, That no allowance or reduction of duties for 
partial loss or damage shall hereafter be made in consequence 
of rust of iron or steel, or upon the manufactures of iron or 
steel, except on polished Russia sheet iron. 

Metals: superseded, except: "On brass, in bars or pigs, and old 
brass, fit only to be remanufactured, five per centum ad valorem. 
(Added to ten per cent, in sec. 19, 1861.") 

Drugs, Oils, &c : ... In lieu of the duties heretofore imposed by- 
law on the articles hereinafter mentioned, and on such as may 
now be exempt from duty, there shall be paid, &c, the follow- 
ing duties : 

Acid, boracic, five cents per pound : citric, ten cents per pound : 
oxalic, four cents per pound : sulphuric, one cent per pound : 
tartaric, twenty cents per pound : 

Alum, patent alum, alum substitute, sulphate of alumina, and 
aluminous cake, sixty cents per one hundred pounds : 

Argols or crude tartar, six cents per pound : cream of tartar, ten 
cents per pound : 

Balsam copaiba, twenty cents per pound: Peruvian, fifty cents 
per pound : tolu, thirty cents per pound : 

Barytes and sulphates of barytes, five mills per pound: 

Burning fluid, fifty cents per gallon : 

Bitter apples, colocynth, or coloquintida, ten cents per pound: 

Borax, crude, or tincal, five cents per pound : refined, ten cents 
per pound : 

Buchu leaves, ten cents per pound : borate of lime, five cents per 
pound : 

Camphor, crude, thirty cents per pound : refined, forty cents per 
pound : 

Cantharides, fifty cents per pound : 

Cocculus Indicus, ten cents per pound : cuttlefish bone, five cents 
per pound : cubebs, ten cents per pound : 

Dragon's blood, ten cents per pound : 

Emery ore or rock, six dollars per ton: manufactured, ground, 
or pulverized, one cent per pound : ergot, twenty cents per 
pound : 

Epsom salts, one cent per pound : Glauber salts, five mills per 
pound : Rochelle salts, fifteen cents per pound : 

Fruit ethers, essences or oils of apple, pear, peach, apricot, straw- 
berry, and raspberry, made of fusil oil or of fruit, or of imita- 
tions thereof, two dollars and fifty cents per pound: 

Wood lake, Venetian red, vermilion, chrome yellow, rose pink, 
Dutch pink, and paints and painters' colors, (except white and 
red lead and oxide of zinc,) dry or ground in oil, and moist 
water-colors used in the manufacture of paper-hangings and 
colored papers and cards, not otherwise provided for, twenty- 
five per centum ad valorem : 

Ginger root, five cents per pound: ginger, green, eight cents per 
pound : 



DIGEST OF LAWS. 
Digest of laws relating to duties on imports-— Continued. 



87 



Act approved 
July 14, 186;~ 



Sec. 5 
Cont'd. 



On gold leaf, one dollar and fifty cents per package of five hundred 
leaves : on silver leaf, seventy-five cents per package of five 
hundred leaves : 

On gum aloes, six cents per pound : henzoin, ten cents per pound : 
sandarac, ten cents per pound : shellac, ten cents per pound : 
mastic, fifty cents per pound : copal, kowrie, damar, and all 
gums used for like purposes, ten cents per pound : 

Iodine, crude, fifty cents per pound: resublimed, seventy-five 
cents per pound : 

Ipecachuana, or ipecac, fifty cents per pound : jalap, fifty cents 
per pound : 

Magnesia, carbonate, six cents per pound : calcined, twelve cents 
per pound : 

Manna, twenty-five cents per pound : nitrate of soda, one cent 
per pound : 

Ochres and ochrey earths, not otherwise provided for, when dry, 
fifty cents per one hundred pounds : when ground in oil, one 
dollar and fifty cents per one hundred pounds : 

Oils, fixed or expressed : almonds, ten cents per pound : hay or 
laurel, twenty cents per pound : mace, fifty cents per pound : 
olive and mustard, not salad, twenty -five cents per gallon: 
salad, fifty cents per gallon : 

Oils, essential or essence : anise, fifty cents per pound : almonds, 
one dollar and fifty cents per pound : amber, crude, ten cents 
per pound : rectified, twenty cents per pound : bay leaves, 
seventeen dollars and fifty cents per pound: bergamot, one 
dollar per pound : cajeput, twenty-five cents per pound ; cara- 
way, fifty cents per pound : cassia, one dollar per pound : cin- 
namon, two dollars per pound : citronella, fifty cents per pound : 
cubebs, one dollar per pound : fennel, fifty cents per pound : 
juniper, twenty-five cents per pound : lemon, fifty cents per 
pound : orange, fifty cents per pound : origanum, or red thyme, 
twenty-five cents per pound : roses, or otto, one dollar and fifty 
cents per ounce : thyme, white, thirty cents per pound: valerian, 
one dollar and fifty cents per pound : all other essential oils, 
not otherwise provided for, fifty per centum ad valorem: 

Paraffine, ten cents per pound : 

Paris white, when dry, sixty cents per one hundred pounds : when 
ground in oil, one dollar and fifty cents per one hundred pounds : 

Potash, bichromate, three cents per pound: hydriodate, iodate, 
iodide, and acetate, seventy-five cents per pound : prussiate, 
yellow, five cents per pound: prussiate, red, ten cents per 
pound : chlorate, six cents per pound : 

Putty, one dollar and fifty cents per one hundred pounds : 

Quinine, sulphate of, and other salts of quinine, forty-five per 
centum ad valorem : 

Ehubarb, fifty cents per pound : rose leaves, fifty cents per pound : 

Rum essence or oil, and bay rum essence or oil, two dollars per 
ounce : 

Saltpetre or nitrate of potash, refined, three cents per pound : 

Seeds, anise, five cents per pound: star anise, ten cents per 
pound : canary, one dollar per bushel of sixty pounds : cara- 
way, three cents per pound : cardamom, fifty cents per pound : 
cummin, five cents per pound : coriander, three cents per pound : 
fennel, two cents per pound : fenugreek, two cents per pound : 
hemp, one-half cent per pound : mustard, brown, three cents per 
pound : white, three cents per pound : rape, one cent per pound ; 

Tartar emetic, fifteen cents per pound : 

Varnish, valued at one dollar and fifty cents per gallon, fifty 
cents per gallon and twenty per centum ad valorem : valued at 
above one dollar and fifty cents per gallon, fifty cents per gallon 
and twenty-five per centum ad valorem : 

Vanilla beans, three dollars per pound : verdigris, six cents per 
pound : 

Benzoic and muriatic acids : cutch or catechu : orchil and cud- 
bear, safflower, ten per centum ad valorem : 



88 APPENDIX B. 

Digest of laws relating to duties on imports — Continued. 



Act approved 
July 14, 1862. 



Sec. 5 
Cont'd. 



Sec. 6 



Arsenic in all forms : ammonia, and sulphate and carbonate of 
ammonia: bark, cinchona, Peruvian, Lima, calisaya, quilla, 
and all other medicinal barks, flowers, leaves, plants, roots, and 
seeds, not otherwise provided for : gums, amber, Arabic, Jedda, 
Senegal, tragacanth, myrrh, and all other gums and gum resins, 
not otherwise provided for : quassia wood, smalts, sarsaparilla, 
tapioca, tonqua beans, and sponges, twenty per centum ad 
valorem : 

Glycerine, thirty per centum ad valorem : 

On all pills, powders, tinctures, troches or lozenges, sirups, cor- 
dials, bitters, anodynes, tonics, plasters, ointments, salves, 
liniments, pastes, drops, waters, essences, spirits, oils, or other 
medicinal preparations or compositions recommended to the 
public as proprietary medicines, or prepared according to some 
private formula or secret art as remedies or specifics for any 
disease or diseases or affections whatever, affecting the human 
or animal body, fifty per centum ad valorem : 

On all essences, extracts, toilet waters, cosmetics, hair oils, po- 
mades, hair dressings, hair restoratives, hair dyes, tooth washes, 
dentrifices, tooth pastes, aromatic cachous, or other perfumeries 
or cosmetics, by whatsoever name or names known, used or 
applied as perfumes or applications to the hair, mouth, or skin, 
fifty per centum ad valorem. 

And be it further enacted, &c, That in addition to the duties hereto- 
fore imposed by law on the articles hereinafter mentioned, and 
on such as may now be exempt from duty, there shall be paid, 
&c, on the articles hereinafter enumerated a duty of ten per 
centum ad valorem, namely : 

Assafcetida: beeswax: (both ten per cent, by sec. 19, 1861:) 

Blacking of all descriptions : (twenty per cent, previously:) 

Building stones of all descriptions, not otherwise provided for : 
(ten per cent, previously, sec. 19, 1861:) 

Calomel: civet, oil of: (both twenty per cent, previously:) cat 
sup : (thirty per cent, before :) 

Cobalt ores : (before free : ) extract of indigo : extract of madder : 
extracts and decoctions of logwood and other dye woods : (these 
extracts free by sec. 23, 1861 :) 

Flints and flint ground : (before free : ) 

Furs, dressed, when not on the skin : (ten per cent, in sec. 19, 
1861:) 

Garancine: (free by sec. 23, 1861 :) green turtle: (ten per cent, 
by sec. 19, 1861:) 

Grindstones, un wrought, or wrought and finished: (making 
wrought and finished twenty per cent, and unwrought ten per 
cent : ) 

Gutta-percha, unmanufactured : (free by sec. 19, 1861 :) 

Japanned ware of all kinds, not otherwise provided for : (thirty 
per cent, by sec. 22, 1861 :) 

Mats of cocoanut : matting, China, and other floor-matting, and 
mats made of flag, jute, or grass : (twenty per cent, by sec. 20, 
1861:) 

Milk of India-rubber : (free by sec. 23, 1861 :) 

Medicinal preparations, not otherwise provided for : (thirty per 
cent, by sec 22, 1 86 L : ) 

Music printed with lines, bound or unbound : (ten per cent, in 
1861 :) 

Musical instruments of all kinds, and strings for musical instru- 
ments of whip-gut or cat-gut, and all other strings of the same 
material : (twenty per cent, by sec. 20, J 861:) 

Osier or willow prepared for basketmakers' use: (twenty per 
cent, in 1861:) 

Philosophical apparatus and instruments : (thirty per cent, in 
sec. 22, 1861:) 

Plaster of Paris, when ground: (ten per cent, in sec. 19, 1861 :) 

Quills : (twenty per cent, in 1861 :) staves for pipes, hogsheads, 
and other casks : (free in sec. 23, 1861 : 



DIGEST OP LAWS. 



89 



Digest of laws relating to duties on imports — Continued. 



Act approved i Sec. 6 



July 14, 13G2. 



Cont'd. 



Sec. 7 



Sec. 



Teeth, manufactured : (ten per cent, in sec. 19, 1861 :) 
Thread-lace and insertings: (twenty per cent, in sec. 20, 1861 :) 
Woollen listing's : (twenty per cent, in sec. 20, 1861 :) 

. That in addition to the duties heretofore imposed by law on the 
articles hereinafter mentioned and provided for, there shall be 
paid, &c, the following duties: 

On chocolate and on cocoa, prepared, one cent per pound: (adds 
one cent to six cents, and one cent to eight cents, in August 
5,1861:) 

On copperas, green vitriol or sulphate of iron, one-fourth cent 
per pound : (one-fourth cent per pound being previously pro- 
vided : ) 

On linseed, flaxseed, hempseed, and rapeseed oil, three cents per 
gallon: (with twenty cents previously, making twenty-three 
cents per gallon : ) 

On saleratus and bicarbonate of soda, and on caustic soda, one- 
half cent per pound : (with one cent previously, making one 
and one-half cent : ) 

On oxide of zinc, dry or ground in oil, twenty-five cents per one 
hundred pounds : (with one dollar and fifty cents previously 
imposed, making one dollar and seventy-five cents per one 
hundred pounds.) 

. That in lieu of the duties heretofore imposed by law on the articles 
hereinafter mentioned, there shall be paid, &c, the following 
duties : 

On barley, pearl or hulled, one cent per pound : 

On bonnets, hats, and hoods, for men, women, and children, com- 
posed of straw, chip, grass, palm-leaf, willow, or any other 
vegetable substance, or hair, whalebone, or other material, not 
otherwise provided for, forty per centum ad valorem : 

On braids, plaits, flats, laces, trimmings, sparterre, tissues, willow 
sheets and squares, used for making or ornamenting hats, bon- 
nets, and hoods, composed of straw, chip, grass, palm-leaf, 
willow, or any other vegetable substance, or of hair, whalebone, 
or other material, not otherwise provided for, thirty per ceniurn 
ad valorem : 

. ^Provided, That all imported cotton and linen rags for the man- 
ufacture of paper shall be free from duty : 

On candles and tapers, stearine and adamantine, five cents per 
pound : on spermaceti, paraffme, and wax candles and tapers, 
pure or mixed, eight cents per pound : on all other candles and 
tapers, two and one-half cents per pound : 

On acom coffee and dandelion root, raw or prepared, and all other 
articles used or intended to be used as coffee or a substitute for 
coffee, and not otherwise provided for, three cents per pound : 

On coloring for brandy, fifty per centum ad valorem : 

On corks, fifty per centum ad valorem : 

On feathers and downs for bedding, of all descriptions, thirty per 
centum ad valorem : 

On fruit, shade, lawn, and ornamental trees, shrubs, plants, and 
bulbous roots and flower seeds, not otherwise provided for, 
thirty per centum ad valorem : 

On garden seeds, and all other seeds for agricultural and horti- 
cultural purposes, not otherwise provided for, thirty per centum 
ad valorem: 

On hides, raw, and skins of all kinds, whether dried, salted, or 
pickled, ten per centum ad valorem : 

On hops, five cents per pound : 

On human hair, raw, uneleaned, and not drawn, twenty per 
centum ad valorem : Avhen cleaned or drawn but not manu- 
factured, thirty per centum ad valorem : when manufactured, 
forty per centum ad valorem : 

On all manufactures of marble, marble slabs, marble paving tiles, 
and marble sawed, dressed, or polished, fifty per centum ad 
valorem : 

t A clause imposing twenty per cent, duty on books, is superseded in sec. 13, act of June 30, 18G4. 



00 APPENDIX B. 

Digest of laws relating to duties on imports — Continued. 



Act approved 
Jnly 14, 1862. 



Sec. 8 
Cont'd. 



Sec. 9 



Sec. 10 



Sec. 11 



Sec. 12 
Sec. 13 



On manufactures of bladders thirty per centum ad valorem : 

On manufactures of India-rubber and silk, or of India-rubber and 
silk and other materials, fifty per centum ad valorem : 

On mustard, ground, in bulk, twelve cents per pound: when en- 
closed in glass or tin, sixteen cents per pound : 

On plates, engraved, of steel, copper, wood, or any other mate- 
rial, twenty-five per centum ad valorem : 

On plumbago or blacklead, ten dollars per ton : 

On potatoes, twenty -five cents per bushel : 

On fulminates, fulminating powders, and all articles used for like 
purposes, n. o. p. , thirty per centum ad valorem : 

On sago and sago flour, one and one-half cent per pound : 

On sheathing metal or yellow metal, not wholly of copper, nor 
wholly or in part of iron, ungalvanized, in sheets forty-eight 
inches long and fourteen inches wide, and weighing from four- 
teen to thirty-four ounces per square foot, three cents per pound : 

On tin in pigs, bars, or blocks, fifteen per centum ad valorem : 

On tin in plates or sheets, and terne tin, twenty-five per centum 
ad valorem : on oxide, muriate, and salts of tin, and tin-foil, 
thirty per centum ad valorem. 

. . . That in addition to the duties heretofore imposed by law on the 
articles hereinafter mentioned, there shall be paid, &c, the 
following duties : (this section generally is superseded by sec. 
5, act of June 30, 1864, but two or three clauses are in part in 
force : ) 

On woollen and worsted yarn . . . five per centum ad valorem : 
(applies only to woollen or worsted yarn, or yarn for carpets 
over No. 14 in fineness ; making with thirty per cent, in sec. 13, 
1861 , thirty-five per cent : ) 

On coir floor-matting and carpeting, five per centum ad valorem : 
(adds five per cent, to twenty per cent, of sec. 20, 1861, making 
twenty-five per cent. ) 

Cotton manufactures, additional duties : superseded, except the fol- 
lowing : 
On other thread of cotton, (than spool thread,) ten per centum ad 
valorem: (added to thirty per cent, in sec. 14, 1861, making 
forty per cent. ) 

Additional duties on hemp : mostly superseded, but the following 
remain: on jute butts, one dollar per ton: (with five dollars in 
sec. 15, 1861, making six dollars:) 
On jute, Sisal grass, sun hemp, coir, and other vegetable sub- 
stances not enumerated, (except flax, tow of flax, Russia and 
Manilla hemp, and codilla or tow of hemp, ) five dollars per ton : 
(with ten dollars per ton in sec. 15, 1861, making fifteen dollars 
per ton.) 

Imposes full duties on China and earthenware, glass, clay, &c, but 
is superseded by sec. 9, act of June 30, 1864. 

Imposes additional duties of five per centum ad valorem on the fol • 
lowing named articles, nearly all of which pay thirty per cent. 
under sec. 22, act of March 2, 1861, and therefore now pay 
thirty-five per centum ad valorem by both acts ; the exceptions 
are noted with each article excepted : 

Argentine, albata, or German silver, manufactured or unmanu- 
factured : articles embroidered with gold, silver or other metal : 

Articles worn by men, women, or children, of whatever material 
composed or made, or made wholly or in part by hand, n. o. p. : 

Britannia ware : baskets and all other articles composed of grass, 
osier, palm-leaf, straw, whalebone, or willow, n. o. p. : 

Bracelets, braids, chains, curls, or ringlets, composed of hair, 
or of which hair is a component material: 

Braces, suspenders, webbing, or other fabrics composed wholly 
or in part of India-rubber, n. o. p. : brooms of all kinds : 

Canes and sticks for walking, finished or unfinished : 

Capers, pickles, and sauces of all kinds, n. o. p. : 



DIGEST OF LAWS. 
Digest of laws relating to duties on imports — Continued. 



91 



Act approved 
July 14, J 862. 



Sec. 13 
Cont'd. 



Caps, hats, muffs and tiopets of fur, and all other manufactures 
of fur, or of which fur shall be a component material : 

Caps, gloves, leggins, mitts, socks, stockings, wove shirts and 
drawers, and all similar articles made on frames, of whatever mate- 
rial composed, worn by men, women, and children, and n. o. p. : 

Card cases, pocket-books, shell boxes, souvenirs, and all similar 
articles of whatever material composed : 

Carriages and parts of carriages : clocks and parts of clocks : 

Clothing, ready-made, and wearing apparel of whatever descrip- 
tion, of whatever material composed, except wool, made up or 
manufactured wholly or in part by the tailor, seamstress, or 
manufacturer : 

Coach and harness furniture of all kinds, saddlery, coach and 
harness hardware, silver-plated, brass-plated or covered, com- 
mon tinned, burnished, or japanned, n. o. p. : 

Combs of all kinds : 

Compositions of glass or paste, when set : (thirty per cent, by 
sec. 22, 1861, now made thirty-five per cent. : ) 

Composition tops for tables or other articles of furniture : 

Comfits, sweetmeats, or fruits preserved in brandy, sugar, or mo- 
lasses, n. o. p. : 

Cotton cords, gimps, and galloons : 

Cutlery of all kinds : dolls : encaustic tiles : 

Epaulets, galloons, laces, knots, stars, tassels, tresses, and wings 
of gold, silver, or other metal: 

Fans and firescreens of every description, of whatever material 
composed, (not palm-leaf fans :) 

Frames and sticks for umbrellas, parasols, and sun-shades, finished 
and unfinished : furniture, cabinet or household : hair pencils : 

Hat bodies of cotton, (previously thirty per cent.,) or wool, (pre- 
viously twenty per cent.,) or of which wool is the component 
material of chief value : 

Hair cloth, hair seatings, and all other manufactures of hair, 
n. o. p. : (previously twenty-five per cent., now thirty per cent.:) 

Ink, printer's ink, and ink powder : 

Japanned, patent, or enamelled leather or skins of all kinds : 

Jet and manufactures of jet, or imitations thereof: 

Leather, tanned, of all descriptions : (upper leather and calfskins 
were previously twenty-five per cent. ; goat, kid, and sheep- 
skins, tanned and dressed, were twenty per cent. ; to each five 
per cent, is added : ) 

Maccaroni, vermicelli, gelatine, and all similar preparations : 

Manufactures of bone, shell, horn, ivory, or vegetable ivory : 

Manufactures of paper, or of w r hich paper is a component mate- 
rial, n. o. p. : 

Manufactures, articles, vessels, and wares, n. o. p., of copper, 
brass, lead, pewter, tin, or other metal, or of which either of 
these metals, or any other metals, (except gold, silver, and 
steel,) shall be the component material of chief value : 
(Manufactures, n. o. p., composed of mixed materials, in part of 
cotton, hemp, jute, or flax :) 

Manufactures of cotton, linen, silk, wool, or worsted, if embroid- 
ered or tamboured in the loom or otherwise by machinery, or 
with the needle, or other process : n. o. p. : 

Manufactures of cedar wood, granadilla, ebony, mahogany, rose- 
wood, and satin-wood : 

Manufactures and articles of leather, or of which leather shall be 
a component part, n. o. p. : 

Manufactures, articles, and wares of papier-mache" : 

Manufactures of goats' hair, or mohair, or of which goats' hair or 
mohair shall be a component material, n. o. p.: 

Manufactures of w'ood, or of which wood is the chief component 
part, n. o. p. : 

Morocco skins : (formerly twenty percent., now made twenty- 
five per cent. : ) 



92 APPENDIX B. 

Digest of laws relating to duties on imports — Continued. 



Act approved 
July 14, 1862. 



Sec. 13 
Cont'd. 



Sec. 14 
Sec. 15 
Sec. 16 

Sec. 17 
Sec. 18 

Sec. 19 
Sec. 20 
Sec. 21 



Sec. 22 

Sec. 23 
Sec. 24 



Muskets, rifles, and other fire-arms : 

Needles, sewing, darning, knitting, and all other descriptions: 
(formerly twenty per cent, now made twenty-five per cent. : ) 

Paper boxes, and all other fancy boxes : paper envelopes : paper- 
hangings, and paper for screens or fireboards : paper, antiqua- 
rian, demy, drawing, elephant, foolscap, imperial, letter, and 
all other paper, n. o. p. : 

Pins, solid head, or other : plated and gilt ware of all kinds : 

Prepared vegetables, meat, fish, poultry, and game, sealed or un- 
sealed, in cans or otherwise : 

Ratans and reeds, manufactured or partially manufactured : (pre- 
viously twenty per cent. : ) 

Scagliola tops, for tables or other articles of furniture : sealing- 
wax : 

Side-arms of every description : silver-plated metal in sheets or 
other form : 

Stereotype plates : (formerly twenty per cent., now made twenty- 
five per cent. : ) 

Types, new: type metal : (formerly twenty per cent., now made 
twenty -five per cent. : ) 

Umbrellas, parasols, and sunshades : 

Velvet, when printed or painted : wafers : water colors : 

. . . Parts of watches and watch materials, and unfinished parts 
of watches : (fifteen per cent, by sec. 18, act of March 2, 1861, 
now made twenty per cent. : ) 

Webbing composed of wool, cotton, flax, or any other materials, 
n. o. p. 

Imposes ten per cent, discriminating and additional duty on merchan- 
dise the growth or produce of countries beyond the Cape of 
Good Hope, when imported from places this side of the Cape. 

Eelates to tonnage duty: imposing thirty cents per ton on both 
American and foreign vessels, payable once in each year, when 
trading coastwise or to certain American countries. 

. . . Allowance for tare may be estimated according to the tare spe- 
cified on the invoice, if the collector sees fit and the consignees 
agree : but otherwise the real tare shall be allowed, to be ascer- 
tained as the Secretary of the Treasury shall prescribe : but 
there shall be no allowance for draft. 

Provides for consular certificates verifying all invoices offered for 
entry from foreign countries, other than those from the British 
provinces under the reciprocity treaty. 

Provides that consuls of the United States shall report. facts establish- 
ing or implying fraud to the Secretary of the Treasury, or the 
collector of the port to which shipments are made from the 
district of such consul. 

Amends sec. 23, act of March 2, 1861, as to paintings, and gold and 
silver ores. 

Relates to warehousing; one hundred per cent, penalty changed to 
double the duty. 

This act shall not apply to goods in bonded warehouse, if withdrawn 
within three months ; but it shall apply to all such goods with- 
drawn for consumption after three months, and to ail goods on 
shipboard on the first day of August, 1862 ; and no goods shall 
remain in warehouse over one year without payment of duties ; 
but if duties are then paid, they remain three years before re- 
exportation to foreign countries or to the Pacific coast — with 
other provisions. 

The privilege of purchasing from warehouse, duty free, extended to 
vesseis-of-war of such foreign nations as shall reciprocate the 
favor. 

Repeals conflicting acts. 

Relates to stamping documents : internal revenue. 



DIGEST OF LAWS. 93 

Digest of laws relating to duties on imports — Continued. 



Act approved 
July 14, 1862. 



Act approved 
March 3, 1863. 



Act approved 
J line 30, 1864. 



Sec. 25 



Sec. 



Sec. 2 



Sec. 3 



Sec. 4 



Sec. 5 



Prescribes the time at which certain internal revenue provisions take 
effect. 

Approved July 14, 1862. 



Sec. 6 



Sec. 7 



Sec. 1 



Act of March 3, 1863, entitled "An act to modify exist- 
ing laws imposing duties on imports, fyc." 

Extends the time for the payment of the duties imposed by acts 
previous to July 14, 1882, on goods in warehouse, from one 
year, as prescribed by that act, to June 1, 1883. 

Modifies the act of July 14, 1862, "so as to allow cotton and raw 
silk, as reeled from the cocoon, of the growth or produce of 
countries beyond the Cape of Good Hope, to be exempt from 
additional duty if importe^ from places this side the Gape of 
Good Hope, for two years from and after the passage of this 
act." 

Suspends so much of the act relating to discoveries of guano as pro- 
hibits the exportation thereof, &c. 

Extends the provision making the payment of tonnage-tax annual 
only, on vessels trading to certain countries. 

Enacts ' ' that in lieu of the duties now imposed by law, there shall be 
levied and collected upon printing paper, unsized, used for 
books and newspapers exclusively, twenty per centum ad va- 
lorem : upon seed lac and stick lac, the same duties now im- 
posed upon gum shellac : (being ten cents per pound by sec. 5, 
1862:) upon polishing powders, of all descriptions, Frankfort 
black, and Berlin, Chinese, fig, and wash blue, twenty-five per 
centum ad valorem." 

Imposes twenty per centum ad valorem on petroleum and coal illu 
minating oil, but is superseded by sec. 3, act of March 3, 1865. 

. . . " That from and after the passage of this act there shall be allowed 
a drawback on foreign saltpetre manufactured into gunpowder in 
the United States and exported, equal in amount to the duty 
paid on the foreign saltpetre from which it shall be manufac* 
tared : to be ascertained under such regulations as the Secretary 
of the Treasury shall prescribe : Provided, That ten per cent, on 
the amount of all such drawbacks shall be retained for the use 
of the United States." 

Approved March 3, 1883. 



Act of June 30, 1S64, entitled " An act to increase duties 
on imports, and for other purposes." 

Be it enacted, 8fc., That on and after the first day of July, anno Do- 
mini eighteen hundred and sixty-four, in lieu of the duties 
heretofore imposed by law on the articles hereinafter mentioned, 
there shall be levied, collected, and paid, on goods, wares, and 
merchandise herein enumerated and provided for, imported from 
foreign countries, the following duties and rates of duty — that 
is to say: 

First. On teas of all kinds, twenty-five cents per pound : 

Second. On all sugar not above number twelve, Dutch standard 
in color, three cents per pound : 

On all sugar above number twelve, and not above number fifteen, 
Dutch standard in color, three and one-half cents per pound : 

On all sugar above number fifteen, not stove-dried, and not above 
number twenty, Dutch standard in color, four cents per pounJ: 

On all refined sugar in form of loaf, lump, crushed, powdered, 
pulverized, or granulated, and all stove-dried or other sugar 



94 APPENDIX B. 

Digest of laws relating to duties on imports — Continued. 



Act approved 
June 30, 1864. 



Sec. 1 
Cont'd. 



Sec. 2 



above number twenty, Dutch standard in color, five cents per 
pound : Provided, That the standard by which the color and 
grades of sugar are to be regulated shall be selected and fur 
nished to the collectors of such ports of entry as may be neces- 
sary by the Secretary of the Treasury, from time to time, and 
in such manner as he may deem expedient: 

On sugar candy, not colored, ten cents per pound. On all other 
confectionery, not otherwise provided for, made wholly or in 
part of sugar, and on sugars after being refined, when tinctured, 
colored, or in any way adulterated, valued at thirty cents per 
pound or less, fifteen cents per pound. On all confectionery 
valued above thirty cents per pound, or when sold by the box, 
package, or otherwise than by the pound, fifty per centum ad 
valorem : 

Third. On molasses from sugar-cane, eight cents per gallon. On 
sirup of sugar-cane juice, melaclo, concentrated melado, or con- 
centrated molasses, two and one-half cents per pound : Provided, 
That all sirups of sugar or sugar-cane, cane juice, concentrated 
molasses or concentrated melado, entered under the name of 
molasses, or any other name than sirup of sugar, or of sugar- 
cane, cane juice, concentrated molasses, or concentrated melado, 
shall be liable to forfeiture to the United States, and the same 
shall be forfeited. 

And he it further enacted, That on and after the day and year afore- 
said, in lieu of the duties heretofore imposed by law on the 
articles hereinafter mentioned, there shall be levied, collected, 
and paid, on the goods, wares, and merchandise enumerated 
and provided for in this section, imported from foreign countries, 
the following duties and rates of duty — that is to say : 

First. On brandy, for first proof, two dollars and fifty cents per 
gallon : 

On other spirits, manufactured or distilled from grain or other 
materials, for first proof, two dollars per gallon : 

On cordials and liqueurs of all kinds, and arrack, absynthe, kir 
schenwasser, ratafia, and other similar spirituous beverages, 
not otherwise provided for, two dollars per gallon : 

On bay rum, one dollar and fifty cents per gallon : 

On wines of all kinds, valued at not over fifty cents per gallon, 
twenty cents per gallon and twenty-five per centum ad valo- 
rem ; valued at over fifty cents and not over one dollar per gal- 
lon, fifty cents per gallon and twenty-five per centum ad valo- 
rem ; valued at over one dollar per gallon, one dollar per gallon 
and twenty-five per centum ad valorem : Provided, That no 
Champagne or sparkling wines, in bottles, shall pay a less rate 
of duty than six dollars per dozen bottles, each bottle containing 
not more than one quart and more than one pint, or six dollars 
per two dozen bottles, each bottle containing not more than 
one pint : 

On all spirituous liquors not otherwise enumerated, one hundred 
per centum ad valorem : Provided, That no lower rate or 
amount of duty shall be levied, collected, and paid, on brandy, 
spirits, and other spirituous beverages, than that fixed by law 
lor the description of first proof, but shall be increased in pro- 
portion for any greater strength than the strength of first proof; 
and no brandy, spirits, or other spirituous beverages under 
first proof, shall pay a less rate of duty than fifty per centum 
ad valorem : Provided, further, That all imitations of brandy, 
or spirits, or of wines, imported by any names whatever, shall 
be subject to the highest rate of duty provided for the genuine 
articles, respectively intended to be represented, and in no case 
less than one dollar per gallon : And provided, further, That 
brandies, or other spirituous liquors, may be imported in bottles 
when the package shall contain not less than one dozen; and 
all bottles shall pay a separate duty of two cents each, whether 
containing wines, brandies, or other spirituous liquors subject 
to duty as hereinbefore mentioned. 



DIGEST OF LAWS. 95 

Digest of laws relating to duties on imports — Continued. 



Act approved Sec. 2 Second. On ale, porter, and beer, in bottles, thirty -five cents per 

Cont'd. gallon ; otherwise than in bottles, twenty cents per gallon : 

On snuff and snuff flour, manufactured of tobacco, ground, dry, 
or damp, and pickled, scented, or otherwise, of all descriptions, 
fifty cents per pound : 

On tobacco in leaf, unmanufactured and not stemmed, thirty-five 
cents per pound : 

On tobacco, manufactured, of all descriptions, and stemmed to- 
bacco, not otherwise provided for, fifty cents per pound. 
Sec. 3 And be it further enacted, That on and after the day and year afore- 
said, in lieu of the duties heretofore imposed by law on the 
articles hereinafter mentioned, there shall be levied, collected, 
and paid, on the goods, wares, and merchandise herein enumer- 
ated and provided for, imported from foreign countries, the fol- 
lowing duties and rates of duty — that is to say: 

On bar iron, rolled or hammered, comprising flats not less than 
one inch or more than six inches wide, nor less than three- 
eights of an inch or more tnan two inches thick ; rounds not 
less than three-fourths of an inch nor more than two inches in 
diameter, and squares not less than three-fourths of an inch 
nor more than two inches square, one cent per pound. On 
bar iron, rolled or hammered, comprising flats less than three- 
eights of an inch or more than two inches thick, or less than 
one inch or more than six inches wide ; rounds less than three- 
fourths of an inch or more than two inches in diameter ; and 
squares less than three-fourths of an inch or more than two inches 
square, one and one-half cent per pound: Provided, That all 
iron in slabs, blooms, loops, or other forms, less finished than 
iron in bars, and more advanced than pig iron, except castings, 
shall be rated as iron in bars, and pay a duty accordingly : And 
provided, further, That none of the above iron shall pay a less 
rate of duty than thirty -five per centum ad valorem : 

On all iron imported in bars for railroads and inclined planes, 
made to patterns and fitted to be laid down on such roads or 
planes without further manufacture, sixty cents per one hundred 
pounds, (see sec. 2, act of March 3, 1865.) On boiler or other 
plate iron not less than three-sixteenths of an inch in thickness, 
one and one-half cent per pound. On iron wire, bright, cop- 
pered, or tinned, diawn and finished, not more than one-fourth 
of an inch in diameter, not less than number sixteen, wire 
gauge, two dollars per one hundred pounds, and in addition 
thereto fifteen per centum ad valorem ; over number sixteen 
and not over number twenty-five, wire gauge, three dollars and 
fifty cents per one hundred pounds, and in addition thereto 
fifteen per centum ad valorem* : Provided, That Avire covered 
with cotton, silk, or other material, shall pay five cents per 
pound in addition to the foregoing rates. On smooth or polished 
sheet iron, by whatever name designated, three cents per pound. 
On sheet iron, common- or black, not thinner than number 
twenty, wire gauge, one and one-fourth cent per pound : thinner 
than number twenty, and not thinner than number twenty-five, 
wire gauge, one and one-half cent per pound ; thinner than num- 
ber twenty- five, wire gauge, one and three-fourths cent per pound: 

On tin plates, (galvanized,) and iron galvanized or coated Avith 
any metal by electric batteries, or otherwise, two and one-half 
cents per pound : 

On all band, hoop, and scroll iron from one-half to six inches in 
width, not thinner than one-eight of an inch, one and one-fourth 
cent per pound : 

On all band, hoop, and scroll iron from one-half to six inches 
wide, under one-eighth of an inch in thickness, and not thinner 
than num ber twenty, Avire gau ge, one and one-half cent per pound: 

On all band, hoop, and scroll iron, thinner than number twenty, 
wire gauge, one and three-fourths cent per pound : 

* Iron wire above number 25, wire gauge, pays four cents per pound, and fifteen per cent, by sec. 7, act of 
March 2, 1861, and sec. 3, act of July 14, 1862. 

Ex. Doc. 2 9 



96 APPENDIX B. 

Digest of laws relating to duties on imports — Continued. 



Act approved I Sec. 3 
June 30, 1864. J Cont ' d> 



On slit rods, one and one-half cent per pound, and on all other 
descriptions of rolled or hammered iron, not otherwise provided 
for, one and one- fourth cent per pound : 

On locomotive tire, or parts thereof, three cents per pound : 

On mill-irons and mill-cranks of wrought iron, and wrought iron 
for ships, steam-engines, and locomotives, or parts thereof, 
weighing each twenty-five pounds or more, two cents per pound : 

On anvils and on iron cables, or cable chains, or parts thereof, 
two and one-half cents per pound : 

On chains, trace chains, halter chains, and fence chains, made of 
wire or rods, not less than one-fourth of one inch in diameter, 
two and one-half cents per pound ; less than one-fourth of one 
inch in diameter, and not under number nine, wire gauge, three 
cents per pound ; under number nine, wire gauge, thirty-five 
per centum ad valorem : 

On anchors, or parts thereof, two and one-fourth cents per pound : 

On blacksmiths' hammers and sledges, axles, or parts thereof, 
and malleable iron in castings, not otherwise provided for, two 
and one-half cents per pound : 

On wrought-iron railroad chairs, and wrought-iron nuts and 
washers, ready punched, two cents per pound : 

On bed- screws and wrought-iron hinges, two and one-half cents 
per pound : 

On wrought board nails, spikes, rivets, and bolts, two and one- 
half cents per pound : 

On cut nails and spikes, one and one-half cent per pound : 

On horseshoe nails, five cents per pound : 

On cut tacks, brads, or sprigs, not exceeding sixteen ounces to 
the thousand, two and one-half cents per thousand ; exceeding 
sixteen ounces to the thousand, three cents per pound : 

On screws, commonly called wood screws, two inches or ever in 
length, eight cents per pound ; less than two inches in length, 
eleven cents per pound : 

On steam, gas, and water tubes and flues of wrought iron, two and 
one-half cents per pound : (add one cent per pound in sec. 2, 
act of March 3, 1865:) 

On screws of any other metal than iron, and all other screws of 
iron, except wood screws, thirty -five per centum ad valorem : 

On iron in pigs, nine dollars per ton ; 

On vessels of cast-iron, not otherwise provided for, and on and- 
irons, sadirons, tailors' and hatters' irons, stoves and stove 
plates, of cast-iron, one and one-half cent per pound : 

On cast-iron steam, gas, and water pipe, one and one-half cent 
per pound: 

On cast-iron butts and hinges, two and one-half cents per pound : 

On hollow ware, glazed or tinned, three and one-half cts. per pound: 

On all other castings of iron, not otherwise provided for, thirty 
per centum ad valorem : 

On all manufactures of iron, not otherwise provided for, thirty- 
five per centum ad valorem : 

On old scrap iron, eight dollars per ton: Provided, That nothing 
shall be deemed old iron that has not been in actual use and fit 
only to be remanufactured : 

On steel in ingots, bars, coils, sheets, and steel wire, not less 
than one-fourth of one inch in diameter, valued at seven cents 
per pound or less, two and one-fourth cents per pound ; valued 
at above seven cents and not above eleven cents per pound, 
three cents per pound ; valued at above eleven cents per pound, 
three and one-half cents per pound and ten per cent, ad valorem : 

On steel wire, less than one-fourth of an inch in diameter and not 
less than number sixteen, wire gauge, two and one-half cents 
per pound, and in addition thereto twenty per centum ad valo- 
rem ; less or finer than number sixteen, wire gauge, three cents 
per pound, and in addition thereto twenty percent, ad valorem : 

On steel in any form, not otherwise provided for, thirty per cen- 
tum ad valorem: 



DIGEST OF LAWS. 97 

Digest of laws relating to duties on imports — Continued. 



Act approved 
June 30, 1864. 



Sec. 3 
Cont'd. 



Sec. 4 



On skates costing twenty cents or less per pair, eight cents per 
pair : costing over twenty cents per pair, thirty-five per centum 
ad valorem : 

On cross-cut saws, ten cents per lineal foot : 

On mill, pit, and drag saws, not over nine inches wide, twelve and 
one-half cents per lineal foot : (over nine inches wide, twenty 
cents per foot, by sec. 7, 1861 :) 

On all handsaws not over twenty-four inches in length, seventy- 
five cents per dozen, and in addition thereto thirty per centum 
ad valorem ; over twenty-four inches in length, one dollar per 
dozen, and in addition thereto thirty per centum ad valorem : 

On all back-saws not over ten inches in length, seventy-five cents 
per dozen, and in addition thereto thirty per centum ad valo- 
rem ; over ten inches in length, one dollar per dozen, and in 
addition thereto thirty per centum ad valorem : 

On files, file blanks, rasps, and floats of all descriptions, not ex- 
ceeding ten inches in length, ten cents per pound, and in addi- 
tion thereto thirty per centum ad valorem ; exceeding ten 
inches in length, six cents per pound, and in addition thereto 
thirty per centum ad valorem : 

On penknives, jackknives, and pocket-knives of all kinds, fifty 
per centum ad vakre^i : 

On needles for knitting or sewing machines, one dollar per thou- 
sand, and in addition thereto thirty-five per centum a tf valorem : 

On iron squares marked on one side, three cents per po und, and 
in addition thereto thirty per centum ad valorem ; on all other 
squares of iron or steel, six cents per pound, and thirty per 
centum ad valorem : 

On all manufactures of steel, or of which steel shall be a com- 
ponent part, not otherwise provided for, forty-five per centum 
ad valorem : Provided, That all articles of steel partially man- 
ufactured, or of which steel shall be a component part, not 
otherwise provided for, shall pay the same rate of duty as if 
wholly manufactured: 

On bituminous coal, and shale, one dollar and twenty-five cents 
for a ton of twenty-eight bushels, eighty pounds to the bushel; 
on all other coal, forty cents per ton of twenty-eight bushels, 
eighty pounds to the bushel : 

On coke and culm of coal, twenty-five per centum ad valorem : 

On lead, in pigs and bars, two cents per pound : 

On old scrap lead, fit only to be remauufactured, one and one- 
half cent per pound : 

On lead in sheets, pipes, or shot, two and three-quarter cents per 
pound : 

On pewter, when old and fit only to be remanufactured, two cents 
per pound : 

On lead ore, one and one-half cent per pound : 

On copper in pigs, bars, or ingots, two and one-half cents per 
pound : 

On sheathing copper, in sheets forty-eight inches long and four- 
teen inches wide, weighing from fourteen to thirty-four ounces 
per square foot, three and one-half cents per pound: 

On copper rods, bolts, nails, spikes, copper bottoms, copper in 
sheets or plates, called braziers' copper, and other sheets of 
copper, not otherwise provided for, thirty-five per centum ad 
valorem : 

On zinc, spelter, or teutenegue, manufactured in blocks or pigs, 
one and one-half cent per pound : 

On zinc, spelter, or teirtenegue in sheets, two and one-quarter 
cents per pound : 

On diamonds, cameos, mosaics, gems, pearls, rubies, and other 
precious stones, when not set, a duty of ten per centum ad va- 
lorem : 

And be it further enacted, That on and after the day and year afore- 
said, there shall he levied, collected, and paid, on the importa- 
tion of the articles hereinafter mentioned, the following duties — 
that is to say : On all wool, unmanufactured, and all hair of the 



98 APPENDIX B 

Digest of laws relating to duties on imports — Continued. 



Act approved Sec. 4 alpaca, goat, and other like animals, unmanufactured, the value 

Cont'd. whereof at the last port or place from whence exported to the 

United States exclusive* of charges in such ports shall be twelve 
cents or less per pound, three cents per pound ; exceeding twelve 
cents and not exceeding twenty-four cents per pound, six cents 
per pound ; exceeding twenty-four cents per pound, and not 
exceeding thirty-two cents, ten cents per pound, and in addi- 
tion thereto ten per centum ad valorem ; exceeding thirty-two 
cents per pound, twelve cents per pound, and in addition there- 
to ten per centum ad valorem : Provided, That any wool of the 
sheep, or hair of the alpaca, the goat, and other like animals, 
which shall be imported in any other than the ordinary condi- 
tion, as now and heretofore practiced, or which shall be changed 
in its character or condition for the purpose of evading the 
duty, or which shall be reduced in value by the admixture of 
dirt or any foreign substance, shall be subject to pay a duty of 
twelve cents per pound and ten per centum ad valorem, any- 
thing in this act to the contrary notwithstanding : Provided, 
further, That when wool of different qualities is imported in the 
same bale, bag, or package, and the aggregate value of the 
contents of the bale, bag, r package shall be appraised by the 
appraisers at a rate exceeding twenty-four cents per pound, it 
shall be charged with a duty of ten cents per pound and ten 
per centum ad valorem ; and when bales of different qualities 
are embraced in the same invoice at the same price, whereby 
the average price shall be lessened more than ten per centum, 
the value of the whole shall be appraised according to the value 
of the bale of the best quality; and no bale, bag, or package 
shall be liable to a less rate of duty in consequence of being 
invoiced with wool of lower value : And provided, further, That 
wool which shall be imported scoured, shall pay, in lieu of the 
duties herein provided, three times the amount of such duties : 
Second. Sheepskins, raw or unmanufactured, imported with the 
w T ool on, washed or unwashed, shall be subject to a duty of 
twenty per centum ad valorem ; and on flocks, waste, or shod- 
dy, three cents per pound. 

Sec. 5 And be it further enacted, That on and after the day and year afore- 
said, there shall be levied, collected, and paid, on the importa- 
tion of the articles hereinafter mentioned, the following duties — 
that is to say : 

First. On "Wilton, Saxony, and Aubusson, Axminster, patent 
velvet, Tournay velvet, and tapestry velvet carpets and car- 
peting, Brussels carpets wrought by the Jacquard machine, and 
all medallion or whole carpets, valued at one dollar and twenty- 
live cents or under per square yard, seventy cents per square 
yard ; valued at over one dollar and twenty-five cents per 
square yard, eighty cents per square yard : Provided, That no 
carpeting, carpets, or rugs of the foregoing description shall 
pay a duty of less than fifty per centum ad valorem. On Brus- 
sels and tapestry Brussels carpets and carpetings, printed on 
the warp, or otherwise, fifty cents per square yard. On all 
treble ingrain, three-ply, and worsted chain Venetian carpets 
and carpeting, forty cents per square yard. On yarn Venetian 
and two-ply ingrain carpets and carpeting, thirty-five cents per 
square yard. On hemp or jute carpeting six and one-half cents 
per square yard. On druggets, bookings, and felt carpets and 
carpeting, printed, colored, or otherwise, twenty-five cents per 
square yard. On carpets and carpeting of wool, tlax, or cotton, 
or parts of either, or other material not otherwise specified, 
forty per centum ad valorem : Provided, That mats, rugs, 
screens, covers, hassocks, bedsides, and other portions of car- 
pets or carpetings, shall be subject to the rate of duty herein im- 
posed on carpets or carpetings of like character or description, 
and on all other mats, screens, hassocks, and rugs, forty-five 
per centum ad valorem : 

Second. On woollen cloths, woollen shawls, and all manufactures 
By sec. 9, act of July^S, 1866, this is so changed as to be inclusive of such charges. 



DIGEST OF LAWS. 90 

Digest of Jaws relating to duties on imports — Continued. 



Act approved Sec. 5 of wool of every description, made wholly or in part of wool. 

Cont'd. not otherwise provided for, twenty-four cents, per pound, and 

in addition / thereto forty per centum ad valorem. On goods of 
like description, when valued at over two dollars per square 
yard, a duty, in addition to the foregoing rates, of five per cen- 
tum ad valorem: Provided, That goods of like description, 
composed of worsted, the hair of the alpaca, goat, or other like 
animals, and weighing over eight ounces to the square yard, 
shall be subject to pay the same duties and rates of duty herein 
provided for woollen cloths. On endless belts dr felts for paper, 
and blanketing for printing machines, twenty cents per pound, 
and in addition thereto thirty-five per centum ad valorem. On 
flannels, uncolored, valued at thirty cents or less per square 
yard, twenty-four cents per pound, and thirty per centum ad 
valorem ; valued at above thirty cents per square yard, and on 
all flannels, colored, printed, or plaided, not otherwise provided 
for, and flannels composed in part of cotton, twenty-four cents 
per pound, and thirty-five per centum ad valorem. On flannels 
composed in part of silk, fifty per centum ad valorem. On hats 
of wool, twenty-four [cents] per pound, and in addition thereto 
thirty-five per centum ad valorem. On woollen and worsted 
yarn, valued at fifty cents and not over one dollar per pound, 
iwenty cents per pound, and in addition thereto twenty-five 
per centum ad valorem ; valued at over one dollar per pound, 
twenty-four cents per pound, and in addition thereto thirty per 
centum ad valorem. On woollen and worsted yarn valued at 
less than fifty cents per pound, and not exceeding in fineness 
number fourteen,* sixteen cents per pound, and in addition 
thereto twenty-five per centum ad valorem. On clothing, ready- 
made, and wearing apparel of every description, composed 
wholly or in part of wool, made up or manufactured wholly 
or in part by the tailor, seamstress, or manufacturer,, except 
hosiery, twenty-four cents per pound, and in addition thereto 
forty per centum ad valorem. On blankets of all kinds, made 
wholly or in part of wool, valued at not exceeding twenty-eight 
cents per pound, twelve cents per pound, and in addition 
thereto twenty per centum ad valorem ; valued at above twenty- 
eight cents and not exceeding forty cents per pound, twenty- 
four cents per poxrnd and twenty-five per centum ad valorem ; 
valued above forty cents per pound, twenty-four cents per 
pound and thirty per centum ad valorem. On Balmorals, and 
goods of similar description, or used for like purposes, composed 
of wool, worsted, or any other material, twenty-four cents per 
pound, and in addition thereto thirty -five per centum ad va- 
lorem : 

On women's and chidren's dress goods, composed wholly or in 
part of wool, worsted, mohair, alpaca, or goats' hair, gray or 
uncolored, not exceeding in value the sum of thirty cents per 
square yard, four cents per square yard, and in addition thereto 
twenty-five per centum ad valorem : exceeding in value thirty 
cents per square yard, six cents per square yard, and in addition 
thereto thirty per centum ad valorem : 

On all goads of the last-mentioned description, if stained, colored, 
or printed, not exceeding in value the sum of thirty cents per 
square yard, four cents per square yard and thirty per centum 
ad valorem ; exceeding in value thirty cents per square yard, 
six cents per square yard, and in addition thereto thirty-five 
per centum ad valorem : 

On shirts, drawers, and hosiery, of wool, or of which wool shall 
be a component material, not otherwise provided for, twenty 
cents per pound, and in addition thereto thirty per centum ad 
valorem : 

On bunting, and on all other manufactures of worsted, mohair, 
alpaca, or goats' hair, or of which worsted, mohair, alpaca, or 
goats' hair shall be a component material, not otherwise pro- 
vided for, fifty per centum ad valorem : 

-See, for tlie rate on yarn finer than No. 14, sections 13, act of March 2, 1861, and 9, act of July 14, 1862. 



100 APPENDIX B. 

Digest of laws relating to duties on imports — Continued. 



Act approve c 
June 30, 1864. 



Sec. 5 
Cont'd. 



Sec. 8 



On lastings, mohair cloth, silk, twist, or other manufacture of 
cloth, woven or made in patterns of such size, shape, and form, 
or cut in such manner, as to be fit for shoes, slippers, boots, 
bootees, gaiters, and buttons, exclusively, not combined with 
India-rubber, ten per centum ad valorem: 

On oil-cloths for floors, stamped, painted, or printed, valued at 
fifty cents or less per square yard, thirty per centum ad valo- 
rem ; valued at over fifty cents per square yard, and on all 
other oil-cloth, except silk oil-cloth, forty per centum ad va- 
lorem. 

(Cotton and cottons : for the duty on cotton yard or piece goods, see 
section 1, act of March 3, 1865 :) 
On cotton shirts and drawers, woven or made on frames, and on 

all cotton hosiery, thirty-five per centum ad valorem : 
On cotton velvet, thirty -five per centum ad valorem : 
On cotton braids, insertings, lace, trimming, or bobbinet, and all 
other manufactures of cotton, not otherwise provided for, thirty- 
five per centum ad valorem. 

And be it further enacted, That on and after the day and year afore- 
said, in lieu of the duties heretofore imposed by law on the 
articles hereinafter mentioned, there shall be levied, collected, 
and paid, on the goods, wares, and merchandise enumerated 
and provided for in this section, imported from foreign coun- 
tries, the following duties and rates of* duty — that is to say: 
First. On brown and bleached linens, duck, canvas, paddings, 
cotton bottoms, burlaps, diapers, crash, huckabacks, handker- 
chiefs, lawns, or other manufactures of flax, jute, or hemp, or 
of which flax, jute, or hemp shall be the component material of 
chief value, not otherwise provided for, valued at thirty cents 
or less per square yard, thirty-five per centum ad valorem; 
valued at above thirty cents per square yard, forty per centum 
ad valorem. On flax or linen yarns for carpets, not exceeding 
number eight Lea, and valued at twenty-four cents or less per 
pound, thirty per centum ad valorem. On flax Or linen yarns 
valued at above twenty-four cents per pound, thirty-five per 
centum ad valorem. On flax or linen thread, twine, and pack- 
thread, and all other manufactures of flax, or of which flax 
shall be the component material of chief value, not otherwise 
provided for, forty per centum ad valorem : 

Second. On tarred cables or cordage, three cents per pound. On 
un tarred Manilla cordage, two and one-half cents per pound. 
On all other untarred cordage, three and one-half cents per 
pound. On hemp yarns, five cents per pound. On coir yarn, 
one and one-half cent per pound. On seines, six and one-half 
cents per pound : 

Third. On gunny cloth, gunny bags, and cotton bagging, or 
other manufacture not otherwise provided for, suitable for the 
uses to which cotton bagging is applied, composed in whole or 
in part of hemp, jute, flax, or other material, valued at ten cents 
or less per square yard, three cents per pound ; over ten cents 
per square yard, four cents per pound. On sail duck or canvas 
for sails, thirty per centum ad valorem. On Russia and other 
sheetings of flax or hemp, brown and white, thirty-five per 
centum ad valorem. On all other manufactures of hemp, or of 
which hemp shall be the component material of chief value, not 
otherwise provided for, thirty per centum ad valorem. On 
grass cloth, thirty per centum ad valorem. On jute yarns, 
twenty-five per centum ad valorem. On all other manufac- 
tures of jute or Sisal grass, not otherwise provided for, thirty 
per centum ad valorem. 

And be it further enacted, That on and after the day and year afore- 
said, in lieu of the duties heretofore imposed by law on the 
articles hereinafter mentioned, there shall be levied, collected, 
and paid, on the goods, wares, and merchandise enumerated 
and provided for in this section, imported from foreign coun- 
tries, the following duties and rates of duty — that is to say: 



DIGEST OF LAWS. 
Digest of laws relating to duties on imports — Continued. 



101 



Act approved Sec. 8 On spun silk for filling- in skeins or cops, twenty-five per centum 

Cont'd. ad valorem:* 

On silk in the gum not more advanced than singles, tram, and 
thrown or organzine, thirty-five per centum ad valorem. On 
floss silks, thirty -five per centum ad valorem. On sewing silk 
in the gum or purified, forty per centum ad valorem. On all 
dress and piece silks, ribbons, and silk velvets, or velvets of 
which silk is the component material of chief value, sixty per 
centum ad valorem. On silk vestiDgs, pongees, shawls, scarfs, 
mantillas, pelerines, handkerchiefs, veils, laces, shirts, drawers, 
bonnets, hats, caps, turbans, chemisettes, hose, mitts, aprons, 
stockings, gloves, suspenders, watch chains, webbing, braids, 
fringes, galloons, tassels, cords, and trimmings, sixty per 
centum ad valorem : 

On all manufactures of silk, or of which silk is the component 
material of chief value, not otherwise provided for, fifty per 
centum ad valorem. 

Sec. 9 And be it further enacted, That on and after the day and year afore- 
said, in lieu of the duties heretofore imposed by law on the 
articles hereinafter mentioned, there shall be levied, collected, 
and paid, on the goods, wares, and merchandise enumerated 
and provided for in this section, imported from foreign coun- 
tries, the following duties and rates of duty — that is to say: 
On all brown earthenware and common stoneware, gas retorts, 
stoneware not ornamented, twenty-five per centum ad valorem : 
On China, porcelain, and Parian ware, gilded, ornamented, or 

decorated in any manner, fifty per centum ad valorem : 
On China, porcelain, and Parian ware, plain white, and not de- 
corated in any manner, forty-five per centum ad valorem ; on 
all other earthen, stone, or crockery ware, white, glazed, edged, 
printed, painted, dipped, or cream-colored, composed of earthy 
or mineral substances, and not otherwise provided for, forty 
per centum ad valorem : 
On slates, slate pencils, slate chimney pieces, mantels, slabs for 
tables, and all other manufactures of slate, forty per centum ad 
valorem : 
On unwrought clay, pipe clay, fire clay, and kaoline, five dollars 

per ton : 
On fullers' earth, three dollars per ton : 
On white chalk and cliff stone, ten dollars per ton: 
On red and French chalk, twenty per centum ad valorem : 
On chalk of all descriptions, not otherwise provided for, twenty- 
five per centum ad valorem : 
On whiting and Paris-white, one cent per pound: 
On whiting, ground in oil, two cents per pound : 
On all plain and mould and press glass, not cut, engraved, or 

painted, thirty-five per centum ad valorem: 
On all articles of glass, cut, engraved, painted, colored, printed, 
stained, silvered, or gilded, not including plate glass silvered, 
or looking-glass plates, forty per centum ad valorem : 
On all unpolished cylinder, crown, and common window-glass, 
not exceeding ten by fifteen inches square, one and one-half 
cent per pound ; above that, and not exceeding sixteen by 
twenty-four inches square, two cents [per] pound ; above that, 
and not exceeding twenty-four by thirty inches square, two 
and one-half cents per pound ; all above that, three cents per 
pound : 
On cylinder and crown glass, polished, not exceeding ten by 
fifteen inches square, two and one-half cents per square foot ; 
above that, and not exceeding sixteen by twenty-four inches 
square, four cents per square foot ; above that, and not exceed- 
ing twenty-four by thirty inches square, six cents per square 
foot; above that, and not exceeding twenty-four by sixty 
inches, twenty cents per square foot ; all above that, forty 
cents per square foot : 

Adds ten per cent, in sec. 2, act of March 3, 1863. See silk clothing in same act. 



102 APPENDIX B. 

Digest of laws relating to duties on imjiorts — Continued. 



Act approved 
June 30, 1864. 



Sec. 9 
Cont'd. 



Sec. 10 



Sec. 11 



On fluted, rolled, or rough plate glass, not including crown, 
cylinder, or common -window glass, not exceeding ten by fifteen 
inches square, seventy-five cents per one hundred square feet; 
above that, and not exceeding sixteen by twenty-four inches 
square, one cent per square foot; above that, and not exceed- 
ing twenty-four by thirty inches square, one and one-half cent 
per square foot : all above that, two cents per square foot : 
Provided, That all fluted, rolled, or rough plate glass, weighing 
over one hundred pounds per one hundred square feet, shall 
pay an additional duty on the excess at the same rates herein 
imposed : 

On all cast polished plate glass, unsilvered, not exceeding ten by 
fifteen inches square, three cents per square foot; above that, 
and not exceeding sixteen by twenty-four inches square, five 
cents per square foot ; above that, and not exceeding twenty 
four by thirty inches square, eight cents per square foot ; above 
that, and not exceeding twenty-four by sixty inches square, 
twenty-five cents per square foot ; all above that, fifty cents per 
square foot : 

On all cast polished plate glass, silvered, or looking-glass plates 
not exceeding ten by fifteen inches square, four cents per square 
foot ; above that, and not exceeding sixteen by twenty -four 
inches square, six cents per square foot ; above that, and not 
exceeding twenty-four by thirty inches square, ten cents per 
square foot ; above that, and not exceeding twenty-four by 
sixty inches square, thirty-five cents per square foot ; all above 
that, sixty cents per square foot : Provided, That no looking 
glass plates or plate glass, silvered, when framed, shall pay a 
less rate of duty than that imposed upon similar glass of like 
description not framed, but shall be liable to pay in addition 
thereto thirty per centum ad valorem upon such frames : 

On porcelain and Bohemian glass, glass crystals for watches, 
paintings on glass or glasses, pebbles for spectacles, and all 
manufactures of glass, or of which glass shall be a component 
material, not otherwise provided for, and all glass bottles or jars 
filled with sweetmeats, or preserves, not otherwise provided for, 
forty per centum ad valorem. 

And be it farther enacted, That on and after the day and year afore- 
said, in lieu of the duties heretofore imposed by law on the 
articles hereinafter mentioned, and on such as may now be 
exempt from duty, there shall be levied, collected, and paid, 
on the goods, wares, and merchandise enumerated and provided 
for in this section, imported from foreign countries, the follow- 
ing duties and rates of duty — that is to say : 

First. On annatto seed, extract of annatto, nitrate of barytes, 
carmined indigo, crude tica, extract of safflower, finishing 
powder, gold size and patent size, cobalt, oxide of cobalt, smalt, 
zaffre, and terra alba, twenty per centum ad valorem ; on nickel, 
fifteen per centum ad valorem : 

Second. On albumen, asbestos, asphaltum, crocus colcotra, blue 
or Roman vitriol or sulphate of copper, bone or ivory drop black, 
murexide, ultramarine, Indian red, and Spanish brown, twenty- 
five per centum ad valorem. 

And be it further enacted, That on and after the day and year afore- 
said, in lieu of the duties heretofore imposed by law on the 
articles hereinafter mentioned, there shall be levied, [and] col- 
lected, and paid, on the goods, wares, and merchandise enu- 
merated and provided for in this section, imported from foreign 
countries, the following duties and rates of duty — that is to say : 

On acetic acid, acetous or concentrated vinegar, or pyroligneous 
acid, exceeding the specific gravity of 1.040, eighty cents per 
pound : not exceeding the specific gravity of 1.040, known as 
number eight, twenty-five cents per pound : 

On acetate or pyrolignate of ammonia, seventy cents per pound; 
of baryta, forty cents per pound ; of iron, strontia, and zinc. 



DIGEST OF LAWS. 
Digest oflaios relating to duties on imports — Continued. 



103 



Act approved 
June 30, 1864. 



See. 11 
Cont'd. 



fifty cents per pound ; of lead, twenty [cents] per pound ; of 

magnesia and soda, fifty cents per pound ; of lime, twenty-five 

per centum ad valorem : 
On analine dyes, one dollar per pound, and thirty-five per centum 

ad valorem : 
On blanc fixe, enamelled white, satin white, lime white, and all 

combinations of barytes with acids or water, three cents per 

pound ; on carmine lake, dry or liquid, thirty-five per centum 

ad valorem ; on French green, Paris green, mineral green, 

mineral blue, and Prussian blue, dry or moist, thirty per 

centum ad valorem : 
On almonds, six cents per pound ; shelled, ten cents per pound: 
On articles not otherwise provided for, made of gold, silver, 

German silver, or platina, or of which either of these metals 

shall be a component part, forty per centum ad valorem : 
On antimony, crude, and regulus of antimony, ten per centum 

ad valorem : 
On opium, two dollars and fifty cents per pound : 
On opium prepared for smoking, and the extract of opium, one 

hundred per centum ad valorem : 
On morphine and its salts, two dollars and fifty cents per ounce : 
On arrowroot, thirty per centum ad valorem : 
On brimstone, crude, six dollars per ton: 
On brimstone, in rolls, or refined, ten dollars per ton : 
On castor beans or seeds per bushel of fifty pounds, sixty cents : 
On chiccory root, four cents per pound ; ground, burnt, or pre- 
pared, five cents per pound : 
On cassia, twenty cents per pound. On cassia buds and ground 

cassia, twenty-five cents per pound : 
On cinnamon, thirty cents per pound: 
On chloroform, one dollar per pound : 
On collodion and ethers of all kinds, not otherwise provided for, 

and ethereal preparations or extracts, fluid, one dollar per pound : 
On Cologne-water and other perfumery, of which alcohol forms 

the principal ingredient, three dollars per gallon, and fifty per 

centum ad valorem : 
On cloves, twenty cents per pound ; on clove stems, ten cents 

per pound : 
On fusel oil, or amylic alcohol, two dollars per gallon : 
On Hoffman's anodyne and spirits of nitric ether, fifty cents per 

pound : 
On bristles, fifteen cents per pound ; on hogs' hair, one cent per 

pound ; on Istle, or Tampico fibre, one cent per pound : 
On brushes of all kinds, forty per centum ad valorem : 
On honey, twenty cents per gallon: 
On lead, white or red, and litharge, dry or ground in oil, three 

cents per pound : 
On percussion caps, forty per ce/itum ad valorem: 
On lemons, oranges, pine-apples, plantains, cocoa-nuts, and fruits 

preserved in their ow r n juice, and fruit juice, twenty -five per 

centum ad valorem : 
On licorice root, two cents per pound : on licorice paste or licorice 

in rolls, ten cents per pound : 
On nutmegs, fifty cents per pound : 
On mace, forty cents per pound : 
On oils, croton, one dollar per pound ; olive, in flasks or bottles, 

and salad, one dollar per gallon ; castor, one dollar per gallon ; 

cloves, two dollars per pound ; cognac or cenanthic ether, four 

dollars per ounce : 
On peanuts, or ground beans, one cent per pound ; shelled, one 

and one-half cent per pound : 
On filberts and walnuts, of all kinds, three cents per pound : 
On pimento, and black, white, and red or Cayenne pepper, fifteen 

cents per pound ; on ground pimento and pepper of all kinds, 

eighteen cents per pound : 
On spirits of turpentine, thirty cents per gallon: 



104 APPENDIX B. 

Digest of laics relating to duties en imports — Continued. 



Act approved 
June 30, 1864. 



Sec. 11 
Cont'd. 



Sec. 12 



Sec. 13 



On sulphur, flour of, twenty dollars per ton and fifteen per centum 

ad. valorem : 
On tannin and tannic acid, two dollars per pound; on gallic 

acid, one dollar and fifty cents per pound : 
On santonin, five dollars per pound : 
On salt in sacks, barrels, and other packages, twenty-four cents 

per one hundred pounds. On salt in bulk, eighteen cents per 

one hundred pounds : 
On crude saltpeter, [saltpetre,] two and one-half cents per pound: 
On strychnine and its salts, one dollar and fifty cents per ounce : 
On tagger's iron, Ihirty per centum ad valorem : 
On vinegar, ten cents per gallon : 

On watches, gold or silver, twenty-five per centum ad valorem : 
On wood pencils, filled with lead or other materials, fifty cents 

per gross, and in addition thereto, thirty per centum ad valorem : 
On ostrich, vulture, cock, and other ornamental feathers, crude 

or not dressed, colored, or manufactured, twenty-five per centum 

ad valorem; when dressed, colored, or manufactured, fifty per 

centum ad valorem : 
On playing cards, costing not over twenty-five cents per pack, 

twenty-five cents per pack ; costing over twenty-five cents per 

pack, thirty-five cents per pack : 

And be it further enacted, That on and after the day and year afore- 
said there shall be levied, collected, and paid a duty of fifty per 
centum ad valorem on the importation of the articles hereinafter 
mentioned and embraced in this section — that is to say : 

Anchovies and sardines, preserved in oil or otherwise : 

Artificial and ornamental feathers and flowers, or parts thereof, 
of whatever material composed, not otherwise provided for, 
beads and bead ornaments : 

Billiard chalk: 

Ginger, preserved or pickled : 

Ivory or bone dice, draughts, chess men, chess balls, and baga- 
telle balls : 

Jellies of all kinds : 

On kid or other leather gloves of all descriptions, for men's, wo- 
men's, or children's wear : 

On Avooden and other toys for children, (not dolls.) 

And be it further enacted, That on and after the day and year afore- 
said, in lieu of the duties heretofore imposed by law on the 
articles hereinafter mentioned, there shall be levied, collected, 
and paid, on the goods, wares, and merchandise enumerated 
and provided for in this section, imported from foreign countries, 
the following duties and rates of duty — that is to say : 

On books, periodicals, pamphlets, blank books, bound or un- 
bound, and all printed matter, engravings, bound or unbound, 
illustrated books and papers, and maps and charts, twenty-five 
per centum ad valorem : 

On cork, bark or wood, unmanufactured, thirty per centum ad 
valorem. On corks and cork bark, manufactured, fifty per 
centum ad valorem : 

On hatters' furs, not on the .skin, and dressed furs on the skin, 
twenty per centum ad valorem. Furs on the skin, undressed, 
ten per centum ad valorem : 

On fire-crackers, one dollar per box of forty packs, not exceeding 
eighty to each pack, and in the same proportion for any greater 
number : 

On gutta-percha, manufactured, forty per centum ad valorem: 

On gunpowder, and all explosive substances used for mining, 
blasting, artillery, or sporting purposes, when valued at twenty 
cents or less per pound, a duty of six cents per pound, and in 
addition thereto twenty per centum ad valorem; valued above 
twenty cents per pound, a duty of ten cents per pound, and in 
addition thereto twenty per centum ad valorem: 

On marble, white statuary, brocatella, sienna, and verd antique 



DIGEST OF LAWS. 105 

Digest of laics relating to duties on imports — Continued. 



Act approved 
June 30, 1864. 



Sec. 13 
Cont'd. 



Sec. 14 

Sec. 15 

Sec. 16 

Sec. 17 

Sec. 18 

Sec. 19 

Sec. 20 

Sec. 21 



Sec. 22 



in block, rough or squared, one dollar per cubic foot, and in 
addition thereto twenty- five per centum ad valorem. On veined 
marble and marble of all other descriptions, not otherwise pro- 
vided for, in block, rough or squared, fifty cents per cubic foot, 
and in addition thereto twenty per centum ad valorem : 

On mineral or medicinal waters, or waters from springs impreg- 
nated with minerals, for each bottle or jug containing not more 
than one quart, three cents, and in addition thereto twenty-five 
per centum ad valorem ; containing more than one quart, three 
cents for each additional quart, or fractional part thereof, and 
in addition thereto twenty-five per centum ad valorem : 

On palm-leaf fans, one cent each : 

On pipes, clay, common or white, thirty-five per centum ad va- 
lorem : 

On meerschaum, wood, porcelain, lava, and all other tobacco- 
smoking pipes and pipe-bowls, not herein otherwise provided 
for, one do*llar and fifty cents per gross, and in addition thereto 
seventy -five per centum ad valorem : 

On pipe cases, pipe stems, tips, mouthpieces, and metallic mount- 
ings for pipes, and all parts of pipes or pipe fixtures, and all 
smokers' articles, seventy five per centum ad valorem : 

On pen-tips and pen-holders, or parts thereof, thirty-five per 
centum ad valorem : 

On pens, metallic, ten cents per gross, and in addition thereto 
twenty -five per centum ad valorem : 

On soap, fancy, perfumed, honey, transparent, and all descrip- 
tions of toilet and shaving soap, ten cents per pound, and in 
addition thereto twenty-five per centum ad valorem : 

On all soap not otherwise provided for, one cent per pound, and 
in addition thereto thirty per centum ad valorem : 

On starch made of potatoes or corn, one cent per pound, and 
twenty per centum ad valorem : 

On starch made of rice, or any other material, three cents per 
pound, and twenty per centum ad valorem : 

On rice, cleaned, two and one-half cents per pound ; on uncleaned, 
two cents per pound : 

On paddy, one and one-half cent per pound. 

Provides that the decision of the collector as to all duties and dues 
shall be final, unless appealed from within thirty days, &c, 
and suit must be brought within ninety clays in case of appeal 
to the courts, &c. 

Provides that the like rules shall apply to all fees and charges im- 
posed by collectors of customs. 

Authorizes a warrant to be drawn to refund any excess of duties ori- 
ginally paid. 

Imposes a discriminating duty of ten per cent, on importations in 
vessels not of the United States, unless exempted by treaty. 

Imposes a discriminating duty of ten per cent, on importations the 
produce of countries beyond the Cape of Good Hope, if imported 
from countries west of the said Cape of Good Hope, (repealing 
sec. 3, act of August 5, 1861, and sec. 14, act of July 14, 1862.) 

Applies the provisions of this act to goods in bond on the day it takes 
effect. 

Defines the time at which the act of April 29, 1864, takes effect. 

Provides that "during the period of one year from the passage of this 
act there may be imported, free of duty, any machinery designed 
for or adapted to the manufacture of woven fabrics from the fibre 
of flax or hemp, including all the preliminary processes requisite 
therefor ; and that steam agricultural machinery and implements 
may be imported free from duty for one year from the passage of 
this act." 



Repeals conflicting acts, 
as they are. 



Duties not herein provided for, to remain 



106 APPENDIX B. 

Digest of laws relating to duties on i?nports — Continued. 



Act approved 
June 30, 1864. 



Act approved 
March 3, 1865. 



Sec. 23 



Sec. 24 



Sec. 25 



Sec. 26 



Sec 27 



Sec. 28 
Sec. 29 



Sec. 1 



Provides that on entry the importer or consignee may advance the 
value of an invoice, and may add costs and charges necessary 
to make true market value; and if the appraised value of any 
importation shall exceed by ten per cent, the value so declared 
on the entry, then in addition to the duties imposed by law, 
there shall be paid a duty of twenty per centum ad valorem on 
the appraised value : Provided, That duties shall not be assessed 
on less lhan the invoice or entered value; (and repealing sec. 
8, act approved July 30, 1846, "with amendment of March 3, 
1857.) Repealed by sec. 7, act of March 3, 1865. 

Provides for determining the dutiable value of imports: repealed in 
part by sec. 7, act of March 3, 1865, and both superseded by 
act of July 28, 1866. 

Repeals the exemption from duty, declared by the act of March 2, 
1861, of phi] osophical apparatus and instruments imported for 
the use of any society incorporated for philosophical, literary, 
or religious purposes, or for the encouragement of the fine arts, 
or for the use or by the order of any college, academy, school, or 
seminary of learning in the United States: and the same shall 
be subject to a duty of fifteen per centum ad valorem. 

Provides that when any cask, barrel, carboy, or other vessel of 
American manufacture, exported or sent out of the country 
filled with the products of the United States, shall be returned 
empty, the same be admitted free of duty. 

Provides that after January 1, 1865, invoices of all importations shall 
be made out in the weights and measures of the country whence 
imported, without regard to the weights and measures of the 
United States. 

Relates to certain salaries. 

Provides for the reception of baggage for persons in transit to any 
foreign country, and its delivery free of duty. 
Approved June 30, 1864. 



Act of March 3, 1865, entitled "An act amendatory oj 
certain acts imjwsing duties upon foreign importations." 

Be it enacted, Sfc, That section 6, of the act of June 30, 1864, be 
amended, so that paragraphs second, third, and fourth of said 
section shall read as follows : 
On all manufactures of cotton, (except jeans, denims, drillings, 
bed-tickings, ginghams, plaids, cottonades, pantaloon stuff, 
and goods of like description, ) not bleached, colored, stained, 
painted, or printed, and not exceeding one hundred threads to 
the square inch, counting the warp and filling, and exceeding 
in weight five ounces per square yard, five cents per square 
yard: if bleached, five and one-balf cents per square yard: if 
colored, stained, painted, or printed, five and one-half cents per 
square yard, and in addition thereto ten per centum ad valo- 
rem: on finer and lighter goods of like description, not exceed- 
ing two hundred threads to the square inch, counting the warp 
and filling, unbleached, five cents per square yard : if colored, 
stained, painted, or printed, five and one-half cents per square 
yard, and in addition thereto twenty per centum ad valorem. 
On goods of like description, exceeding two hundred threads to 
the square inch, counting the warp and filling, unbleached, 
five cents per square yard : if bleached, five and one-half cents 
per square yard : if colored, stained, painted, or printed, five 
and one-half cents per square yard, and in addition thereto 
twenty per centum ad valorem : . . . On all cotton jeans, 
denims, drillings, bed-tickings, ginghams, plaids, cottonades, 
pantaloon stuffs, and goods of like description, or for similar 
use, if unbleached, and not exceeding one hundred threads to 
the square inch, counting the warp and filling, and exceeding 



DIGEST OF LAWS. 
Digest of laws relating to duties on imports — Continued. 



107 



Act approved 
March 3, 1S65. 



Sec. 1 five ounces to the square yard, six cents per square yard : if 

Cont'd. I bleached, six and one-half cents per square yard : if colored, 

stained, painted, or printed, six and one-half cents per square 
yard, and in addition thereto ten per centum ad valorem. On 
finer or lighter goods of like description, not exceeding two 
hundred threads to the square inch, counting the warp and 
filling, if unbleached, six cents per square yard : if bleached, 
six and one-half cents per square yard: if colored, stained, 
painted, or printed, six and one-half cents per square yard, and 
in addition thereto fifteen per centum ad valorem. On goods 
of lighter description, exceeding two hundred threads to the 
square inch, counting the warp and filling, if unbleached, seven 
cents per square yard : if bleached, seven and one-half cents 
per square yard: if colored, stained, painted, or printed, seven 
and one-half cents per square yard, and in addition thereto, fif- 
teen per centum ad valorem: Provided, That upon all plain 
woven cotton goods, not included in the foregoing schedule 
unbleached, valued at over sixteen cents per square yard, 
bleached, valued at over twenty cents per square yard, colored, 
valued at over twenty-five cents per square yard, and cotton 
jeans, denims, and drillings, unbleached, valued at over twenty 
cents per square yard, and all other cotton goods of every de- 
scription, the value of which shall exceed twenty-five cents per 
square yard, there shall be levied, collected, and paid a duty of 
thirty-five per centum ad valorem : And provided further, That 
no cotton goods having more than two hundred threads to the 
square inch, counting the warp and filling, shall be admitted 
to a less rate of duty than is provided for goods which are of 
that number of threads : 
On spool thread of cotton, six cents per dozen spools, containing 
on each spool not exceeding one hundred yards of thread, and 
in addition thereto thirty per centum ad valorem: exceeding 
one hundred yards, fur every additional hundred yards of thread 
on each spool, or fractional part thereof, in excess of one hun- 
dred yards, six cents per dozen, and thirty-five per centum ad 
valorem : on cotton thread or yarn, Avhen advanced beyond 
single yarn, by twisting two or more strands together, if not 
wound upon spools, four (4) cents per skein or hank of eight 
hundred and forty (840) yards, and thirty-five per centum ad 
valorem. 

g ec< 9 Imposes additional duties on the following named articles : on 
brandy, rum, gin, and whiskey, and on cordials, liquors, arrack, 
absynthe, and all other spirituous beverages, fifty cents per 
gallon, of first proof and less strength, and shall be increased 
in proportion for any greater strength than the strength of first 
proof. On spun silk for filling in skeins or cops, ten per cen- 
tum ad valorem. On iron bars for railroads or inclined planes, 
ten cents per one hundred pounds : on wrought iron tubes, one 
cent per pound. 



Sec. 3 



Sec. 
Sec. 



. . . That in lieu of the duties heretofore imposed by law on the 
articles hereinafter mentioned, there shall be paid, &c, the 
following duties : 
On cotton, five cents per pound : on illuminating oil and naphtha, 
benzine and benzole, refined or produced from the distillation 
of coal, asphaltum, shale, peat, petroleum, or rock oil, or other 
bituminous substances used for like purposes, forty cents per 
gallon. On crude petroleum, or rock oil, twenty cents per 
gallon : on crude coal oil, fifteen cents per gallon. On tobacco 
stems, fifteen cents per pound. On ready-made clothing of 
silk, or of which silk shall be a component material of chief 
value, sixty per centum ad valorem. On quicksilver, fifteen 
per centum ad valorem. 

Relates to tonnage duties. 

Defines the term statuary, restricting it to the professional productions 
of a sculptor only. 



108 APPENDIX B. 

Digest of laws relating to duties on imports — Continued. 



Act approved 
March 3, ] 865. 



Act approved 
March 14, 1866. 



Act approved 
May 16, 1866. 



Act approved 
July 28, 1866. 



Sec. 6 



Sec. 7 



Sec. 8 

Sec. 9 

Sec. 10 

Sec. 11 

Sec. 12 

Sec. 13 



Sec. 1 



Imposes ten per cent, discriminating duty on products of countries 
beyond the Cape of Good Hope, when imported from countries 
this side the Cape, except raw cotton and raw silk. 

Re-enacts sec. 23, act of June 30, 1864, authorizing the importer to 
advance the value of an invoice on entry, and applies the section 
to ad valorem rates of duty : defines the dutiable value of im- 
ports, excluding certain charges, (the last part repealed by sec. 
9, act of July 28, 1866.) 

Relates to discoveries of guano: suspends act of 1856 for two years. 

Declares that this act shall take effect April 1, 1865. 

Revives the law of 1799 in relation to branding casks, &c. 

Extends the free importation of flax machinery one year. 

Defines the mode of procedure in United States courts in collection 
of duties and penalties. 

Relates to the refund of duties on goods destroyed while in the custody 
of United States officers. 
Approved March 3, 1865. 



Act of March 14, 1866. 
The act approved March 14, 1866, extends the time of withdrawal of 
warehoused merchandise. 



Art of May 16, 1866. 
The act of May 16, 1866, provides "That on and after the passage 
of this act there shall be levied, collected, and paid on all horses, 
mules, cattle, sheep, hogs, and other live animals, imported 
from foreign countries, a duty of twenty per centum ad valo- 
rem : Provided, That any such animals, now bona fide owned by 
resident citizens of the United States, and now in any of the 
provinces of British America, may be imported free of duty until 
the expiration often days next after the passage of this act." 
Approved May 16, 1866. 



Act of July 28, 1866, entitled " An act to protect the reve- 
nue, and for other purposes." 
Be it enacted, &fc, That from and after the tenth day of August, 1866, 
in lieu of the duties noAV imposed by law on the articles men- 
tioned in this section, there shall be paid, &c. : 

On cigars, cigarettes, and cheroots of all kinds, three dollars per 
pound, and in addition thereto fifty per centum ad valorem : 
Provided, That paper cigars and cigarettes, including wrappers, 
shall be subject to the same duties as are herein imposed upon 
cigars: And provided further, That on and after the first day 
of August, eighteen hundred and sixty-six, no cigars shall be 
imported unless the same are packed in boxes of not more than 
five hundred cigars in each box : and no entry of any imported 
cigars shall be allowed of less quantity than three thousand in 
a single package : and all cigars on importation shall be placed 
in public store or bonded warehouse, and shall not be removed 
therefrom until the same shall have been inspected and a stamp 
affixed to each box, indicating such inspection with the date 
thereof. And the Secretary of the Treasury is hereby author- 
ized to provide the requisite stamps, and to make all necessary 
regulations for carrying the above provisions of law into effect: 

On cotton, three cents per pound : 

On all compounds or preparations of which distilled spirits are a 
component part of chief value, there shall be levied a duty not 
less than that imposed upon distilled spirits : Provided, That 
brandy and other spirituous liquors may be imported in casks 
or other packages of any capacity not less than thirty gallons : 



DIGEST OF LAWS. 
Digest of laws relating to duties on imports — Continued. 



109 



Act approved 
July 28, 1866. 



Sec. 1 
Cont'd. 



Sec. 


2 


Sec. 


3 


Sec. 


4 


Sec. 


5 


Sec. 


6 



Sec. 7 

Sec. 8 
Sec. 9 



Sec. 10 

Sec. 11 
Sec. 12 



and that wine in bottles may be imported in boxes containing 
not less than one dozen bottles of not more than one quart each : 
and wine, brandy, or other spirituous liquor imported into the 
United States, aud shipped after the first day of October, eigh- 
teen hundred and sixty-six, in any less quantity than herein 
provided for, shall be forfeited to the United States. 

Amendatory of navigation acts. 

Extends suspension of former act relative to discoveries of guano. 

Repeals all acts allowing fishing bounties : but remits duties on salt 
used in curing fish. 

Authorizes free transit of goods entered at any port for transit to 
British provinces or Mexico. 

Authorizes transit in bond of imports through parts of Canada, if 
from one port of the United States to another yi the United 
States. 

Authorizes refund of excess of duties paid in certain cases, although 
the requirements of the act of June 30, 1864, were not complied 
with. 

Affirms the act of March 2, 18S3, and other acts in relation to frauds 
and penalties, and captured and abandoned property. 

And be it further enacted, That in determining the dutiable value of 
merchandise hereafter imported, there shall be added to the cost, 
or to the actual wholesale price or general market value at the 
time of exportation in the principal markets of the country from 
whence the same shall have been imported into the United 
States, the cost of transportation, shipment, and transhipment, 
with all the expenses included from the place of growth, pro- 
duction, or manufacture, whether by land or water, to the vessel 
jn which shipment is made to the United States ; the value of 
the sack, box, or covering of any kind in which such goods 
are contained ; commission at the usual rates, but in no case 
less than two and one-half per cent. ; brokerage, export duty, 
and all other actual or usual charges for putting up, preparing, 
and packing for transportation or shipment. And all charges 
of a general character incurred in the purchase of a general 
invoice shall be distributed pro rata among all parts of such 
invoice ; and every part thereof charged with duties based on 
value shall be advanced according to its proportion, and all 
wines or other articles paying specific duty by grades shall be 
graded and pay duty according to the actual value so deter- 
mined : Provided, That all additions made to the entered value 
of merchandise for charges shall be regarded as part of the 
actual value of such merchandise, and if such addition shall 
exceed by ten per cent, the value so declared in the entry, in 
addition to the duties imposed by law, there shall be levied, 
collected, and paid a duty of twenty per cent, on such value : 
Provided, That the duty shall in no case be assessed upon an 
amount less than the invoice or entered value : Provided, further, 
That nothing herein contained shall apply to long-combing or 
carpet wools costing twelve cents or less per pound, unless the 
charges so added shall carry the cost above twelve cents per 
pound, in which case one cent per pound duty shall be added. 

Authorizes the proceeds of sales of warehoused goods, sold as having 
been abandoned to the government for remaining over three 
years in warehouse, to be paid to the importer, less duties and 
charges. 

Authorizes the free importation of machinery for the manufacture of 
beet sugar, for one year. 

Enacts "That upon the reimportation of articles once exported, oi 
the growth, product, or manufacture of the United States, 
upon which no internal tax has been assessed or paid, or upon 



110 APPENDIX B. 

Digest of laws relating to duties on imjjorts — Continued. 



Act approved 
July 28, 1866. 



Sec. 12 
Cont'd. 

Sec. 13 

Sec. 14 



which such tax has been paid and refunded by allowance or 
drawback, there shall be paid a duty equal to the tax imposed 
by the internal revenue laws upon such articles." 

Authorizes the establishment of a Bureau of Statistics in the Treasury 
Department. 

Suspends the direct tax in certain States. 

Approved July 28, 1866. 



APPENDIX 0. 



COMPARATIVE STATEMENT 



RATES OF DUTIES AND IMPOSTS UNDER THE SEVERAL TARIFF 
ACTSTROM 1842 TO 1866, BOTH INCLUSIVE, 



Ex. Doc. 2- — 10 



112 



APPENDIX C. 



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APPENDIX C. 



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APPENDIX D. 



TABLE 



COMPARING 



The average wholesale prices of certain leading articles of consumption during 

the four years 1859~-'62, icith the currency and the gold prices of the 

same classes of articles in the month of October, 1866; the premium on gold 

for the latter period having been assumed at 50 per cent. Prepared for the 

Special Commissioner of the Revenue, by E. B. Elliott. 



APPENDIX D. 



Table comparing the average wholesale prices of certain leading articles of consumption during 
the four years, ]859-'62, with the currency and the gold prices of the same classes of articles 
in the month of October, 1866; the premium on gold for the latter period having been assumed 
at fifty per cent. Prepared for the Special Commissioner of the Revenue, by E. B. Elliott. 



Ashes, pot 

Breadstuff's, wheat flour, Ohio bbl 

rye flour bbl 

corn meal bbl 

wheat, Genesee bush . . 

rye, northern bush . . 

oats, northern bush . . 

.corn, northern bush . . 

Candles, adamantine lb 

sperm lb 

Coal, anthracite ton 

Coffee, Brazil lb 

Java lb 

Copper, sheathing lb 

Cotton, middling, (mean of 1859-'61).lb 

Fish, dry cod cwt. . . 

mackerel ,.-. bbl 

Gunny cloth 

Gunpowder, rifle 25 lbs 

shipping 25 lbs . 

Hemp, Manilla ton 

Hides, La Plata lb 

Vera Cruz lb 

Indigo, Manilla lb 

Iron, English pig. : cwt. .. 

common English bar cwt. . . 

sheet, Russia lb 

Lead, pig 100 lbs. 

Leather, hemlock, sole lb 

Molasses, Muscovado gal 

Cuba, clayed gal 

Nails, cut 100 lbs. 

wrought 

Naval stores, spirits turpentine, (mean 

of l855-'60) gal.... 

rosin, common, (mean of 

1855-'60) bbl.... 

Oils, whale gal 

sperm, crude gal 

sperm, winter gal 

olive gal 

linseed gal 

Paints, red lead lb 

Provisions, pork, mess bbl 

pork, prime bbl 

beef, mess bbl 

pickled hams lb 

lard lb 

butter lb 

cheese lb 

Rice, ordinary cwt . . . 

Salt, Liverpool sack . . 

Turk's Island bush . . 

Soap, Castile lb 

Sugar, Muscovado lb 



Four years, 
1859-'62. 



Gold. 

$5 64 
5 87* 



3 58 

3 38 

1 44 

79* 

43 

71 

35 
5 43 
15 
18* 
26 
11 
3 63 

14 90 
11 74 

5 50 
3 34 
7 80 

23£ 
20* 
93* 
24 26 
47 65 
14 

6 00 
22 
28 
21 f 

3 
4* 

44* 

1 60 

51 

1 37 

1 59 

1 21 

69 

7 

15 64 
11 59 

6 32 

10 
17* 

8* 

5 00 

89i 

21* 

10* 

6* 



October, 
1866. 



Currency. 
$9 75 
11 55 
7 15 
5 12* 
3 07* 
1 15 
56* 
98 
22* 
45 
9 00 
18* 
26 
43 
40f 
7 94 
18 50 
32 00 
7 50 
5 50 
16 13 
21f 
16* 
1 32 
52 00 
101 00 
23* 
10 25 
34 
51 
46 
7* 



691 
4 25 



Increase or decrease, 
per cent. 



40 



80 
62 
12* 
32 15 
29 62* 
15 50 
18 
17f 
37 
13f 
10 00 
1 92* 
47 
19* 
11 



nc. 
nc. 
nc. 
nc. 
nc. 
nc 
nc. 
nc. 
nc. 
nc. 
nc. 
nc. 
nc. 
nc. 
nc. 
nc. 
nc. 
nc. 
nc. 
nc. 
nc. 
dec. 



Nominal 

73 

97 
100 

52 
114 

45 

31 

38 

29 

29 

66 

23 

41 

65 
270 
119 

22 
173 

35 

65 

107 

6 

21 dec. 

41 inc. 

114 inc. 
131 inc. 

68 inc. 

71 inc. 

55 inc. 

82 inc. 
112 inc. 
150 inc. 
106 inc. 

57 inc. 

166 inc. 

174 inc. 

92 inc. 

82 inc. 
49 inc. 

135 inc. 

79 inc. 

106 inc. 

156 inc. 

145 inc. 

140 inc. 

77* inc. 

Ill inc. 

67 yic. 

100 inc. 

115 inc. 
110 inc. 

83 inc. 
76 inc. 



In gold. 
15 inc. 
31 inc. 
33 inc. 

1* inc. 
43 inc. 

3 dec. 
12* dec. 

8 dec. 
14 dec. 
14 dec. 
11 inc. 

18 dec. 
6 dec. 

10 inc. 
147 inc. 

46 inc. 

19 dec. 

82 inc. 

10 dec. 

1 1 inc. 
38 inc. 
38 dec. 

47 dec. 
6 dec. 

43 inc. 
54 inc. 

12 inc. 
14 inc. 

3* inc. 
21 inc. 
41 inc. 
67 inc. 
37 inc. 

5 inc. 

77 inc. 

83 inc. 
28 inc. 

21 inc. 
1 dec. 

52 inc. 

19 inc. 

37 inc. 

70 inc. 

63 inc. 

60 inc. 

18 inc. 

41 inc. 

11 inc. 

33 inc. 

43 inc. 

46 inc. 

22 inc. 
17 inc. 



190 APPENDIX D. 

Table comparing the average wholesale prices, Sfc. — Continued. 



Four jedrs. 
1859-'62. 



October, 
1866. 



Increase or decrease, 
per cent. 



Tallow, American lb. 

Teas, Young Hyson lb. 

Souchong lb. 

Imperial lb. 

Whalebone lb. 

Wool, common lb. 

merino lb. 

pulled, No.l lb. 



Gold. 

$0 09* 

38 

46^ 
78f 
39i 
48f 
32£ 



Currency. 

$0 13 

97£ 

75 

1 17£ 

1 52* 

50 

m 

35 



Nominal. 

39 inc. 
157 inc. 
131 inc. 
153 inc. 

94 inc. 

27 inc. 

29 inc. 
84- inc. 



Estimated general average. 



85 inc. 



In gold. 

7 dec. 
71 inc. 
54 inc. 
68 .£ inc. 
29 inc. 
15 dec. 
14 dec. 
27f dec. 



23 inc. 



This table may be read thus : The average price of muscovado sugar for the 
four years, 1859-'62, was six and one-fourth (6^) cents per pound in gold, and 
in October, 1866, eleven (11) cents per pound in currency; showing, therefore, 
a nominal (or currency) increase of seventy-six (76) per cent, upon the earlier 
price; or, reduced to a gold valuation, an advance of seventeen (17) per cent. 

According to the above table the general average rate of advance in price 
of the leading articles of consumption enumerated has been, in currency, about 
eighty-five (85) per cent.; or, reduced to a gold valuation, twenty- three (23) per 
cent. The average rate of premium obtaining on gold for the month of Octo- 
ber, 1866, was forty-eight and one-third (48J) per cent., but, for convenience of 
computation, has been herein assumed as fifty (50) per cent. 

The currency prices of the sixty leading articles of consumption specified 
above do not appear, in general, to have been sensibly augmented until after 
the close of the year 1862, although the suspension of specie payments oc- 
curred in January of that year. Certain commodities, however, as cotton and 
naval stores, were advanced in price at once with the commencement of hostili- 
ties; and the comparison, as regards these commodities, of the present (Octo- 
ber, 1866) with the earlier prices, has been made with reference to quotations 
prior to the time of such advance. 

Of these enumerated articles, there appears to have been a decline of prices, 
reckoned in currency, only in regard to hides (La Plata and Vera Cruz.) Re- 
duced to a gold standard, the number of specified articles on which the prices 
appear to have declined is much larger, amounting to nearly thirty (30) per 
cent, of the entire number, to wit : On the articles of rye, oats, corn, candles, 
(adamantine and sperm,) coffee, (Brazil and Java,) mackerel, gunpowder, (rifle,) 
hides, (La Plata and Vera Cruz,) indigo, olive oil, tallow, and wool, (common, 
merino, and pulled, No. 1.) 



APPENDIX E. 



The accompanying is an Exhibit of some eight or nine of 
the leading industrial products of Massachusetts for the State 
fiscal years 1854-5 and 1864-5, respectively, as shown by 
the State Census for those years. 

Prepared for the Special Commissioner of the Revenue, by 
E. B. Elliott. 



Ex. Doc. 2 15 



APPENDIX E. 



Table showing the number of hands employed in the manufacture of the amount of capita,; 
invested in, and the value of certain products of industry in Massachusetts, for the State 
fiscal years ending May 31, 1855 and 1855, respectively. From official State returns, 
revised and corrected. 



Cotton goods 

Calico 

Woollens 

Paper 

Rolled and sheet iron, and nails. . . 

Clothing 

Leather 

Boots and shoes 

Fisheries, mackerel and cod , 



Total products specified. 



CAPITAL INVESTED. 



1855. 



Gold. 
$31, 961, 000 

1, 980, 000 
7, 305, 500 

2, 564, 500 
2, 342, 825 
2, 770, 600 
4, 152, 426 



3, 696 436 



56, 773, ! 



:54,793,287 



1865. 



293, 



14, 735, 830 

3, 785, 300 

2, 827, 300 

4, 634, 440 
4, 994, 933 

10, 067, 474 

3, 707, 761 



t78, 047, 024 



j67,979,550 



HANDS EMPLOYED. 



1855. 



34, 787 
1,157 

10, 090 
2,630 
3,025 

22, 867 
3,143 

74, 326 

10,551 



162, 576 



tl61, 419 



1865. 



VALUE OF PRODUCT. 



1855. 



Gold. 

23, 678 '$26, 140, 538 

5, 213, 000 

12, 105, 514 

4. 141, 847 

5,512,816 

9, 061, 896 

10, 934, 416 

37, 489, 923 

2, 829, 640 





18, 433 


3, 554 


3,194 


24, 722 


3,847 


55, 160 


11,518 



1144,106 113,429,530 



*75, 939, 607 



1865. 



Currency. 

$54, 436, 881 

17, 792, 681 

48, 430, 671 

9, 008, 521 

8, 036, 502 
17, 743, 894 
15, 821, 712 
52, 915, 243 

6,968,216 



227, 154, 331 



1209,362,640 



r Not including boots and shoes. tNot including calico. 



Not including calico and boots and shoes. 



Table comparing the, number of hands employed, the amount of capital invested, and the 
value of certain products of industry in Massachusetts, for the fiscal years ending May 
31, 1855 and 1865, respectively, deduced from the foregoing official returns. 





S4 L ? 

CO Tft 

.2001-0 
-drt oo 


Value of products in 1864-5, 
to $100 in 1854-5. 


Amount of capital invested in 
1864-5, to $100 in 1854-5. 


Products. 


In currency. 


In gold at 
$2. 07.* 


In currency. 


In gold assumed 
at $1 25 at dates 
of investment.! 


Cotton goods (exclusive of calico) . 


69 
67 
183 
135 
105 
108 
122 
74 
109 


$208 
265 
400 
218 
146 
196 
145 
141 
246 


$100i 

128 

193 

105 

71 

95 

70 

68 

145 


$104 


83 




202 
148 
121 
167 
120 


162 




118 


Rolled and slit iron and nails 


97 
134 




96 






Fisheries (mackerel and cod) 


100| 


80 


Total products specified 


89 


200i 


96| 


124 


99i 



This table may be read thus : The number of hands employed in the manu- 
facture of paper during the fiscal year 1864-5 (ending May 31,) to 100 so 
employed in 1854-5, was 135. The entire value of the paper produced in 
1864-5, to $100 worth produced in 1854-5, was, nominally, $218 ; or, reduced 
to a gold valuation, $105, (the currency price of gold for the fiscal year ending 
May 31, 1865, having been $207 per $100.) The amount of capital invested 
in the manufacture of paper in 1864-5, to $100 in 1854-5, was, nominally, 
$148; or, at a gold valuation, $118, (the average currency price of gold at the 
probable dates of investment of capital being assumed at $125 per $100.) 



*The averag- currency price of $100 gold during the State fiscal year ending May 31, 1865, derived from 
the highest and lowest values quoted in each month, was $207. 

!The larger part of the capital employed in these manufactures was, doubtless, invested prior to the sus- 
pension of specie payments, and, consequently, at a gold valuation. We have no adequate means for 
determining what proportion of the investments was made subsequent to such suspension; but roughly 
assume the average currency price of $100 gold, at the dates of investment, to have been $125. 



APPENDIX F. 



BEPOKT 



DIRECTOR OF THE BUREAU OF STATISTICS, 

TREASURY DEPARTMENT, 

ON THE 

PRESENT PROGRESS OF SHIP-BUILDING IN THE UNITED STATES. 



COMMUNICATED BY THE SECRETARY OF THE TREASURY TO THE SPECIAL 
COMMISSIONER OF THE REVENUE. 



REPORT 

OF THE 

DIRECTOR OF THE BUREAU OF STATISTICS 

ON 

SHIP-BUILDING IN THE UNITED STATES. 



Treasury Department, 

Washington, November 15, 1866. 
Sir : The accompanying report of the Director of the Bureau of Statistics on 
the present progress of ship-building in the United States is referred to you for 
consideration. 

I am, sir, yours respectfully, 

hugh Mcculloch, 

Secretary of the Treasury* 
Hon. David A. Wells, 

Special Commissioner of Revenue. 



Treasury Department, 
Bureau of Statistics, Washington, November 15, 1866. 

Sir: In accordance with your request that I should make personal inquiries 
concerning the present progress of ship-building in the United States, I left 
Washington on the 6th October, and visited successively the principal ship- 
building ports on the Atlantic. The following is the result of my observations :* 

Shipbuilding, as a branch of American industry, has to a considerable extent 
passed away. This is owing to the fact that vessels can now be constructed 
more economically in other countries. The class of ships which cost in this 
country in the neighborhood of $100 (currency) per ton, to build and equip 
ready for sea, do not cost above $40f (gold) per ton to build and equip ready for 
sea in British North America. 

As vessels bearing foreign flags are free to compete in the foreign carrying 
trade of this country with vf ssels bearing the American flag, and as from their 

* It might be thought that the Statement of Vessels Built during the year, which is derived from the returns 
of the customs collectors, to whom application is made for register or enrollment, and which appears in the 
" Annual Report of Commerce and Navigation, " furnishes a sufficient indication of the progress of this indiis- 
try. But this is far from being the fact. A vessel finished in the fiscal year 1866, for instance, may have been 
commenced in 1863, 1864, or 1865 ; and thus a decadence of the interest commencing in any of these years may 
not be observable, from the annual statistics of vessels taking out registers, until several years afterwards. 

1 So stated by various ship-builders in Maine, though I have since been informed by the United States Con- 
sul at Halifax, N. S., Mr. M. M. Jackson, that the price of first class ships had become somewhat higher. 



198 



APPENDIX F. 



lesser cost they are able to cany freight on cheaper terms, this vast trade* has 
for the most part fallen into their hands. 

By the law of March 1, 1817, virtually confining the domestic commerce of 
this country to vessels carrying the American flag, this foreign competition is 
shut out from participation in our coasting trade. The carriage of merchandise 
coastwise thereby commands a higher proportionate recompense from shippers 
of freight than its carriage to and from other countries; and upon this circum- 
stance alone appears to rest nearly all that remains of American commerce on 
the seas. By the law of February 18, 1793, the pursuit of American foreign 
commerce in foreign built vessels owned by citizens of the United States is 
virtually forbidden; hence whatever ship-building is now being carried on is 
mainly either of coasting vessels or of vessels for river and lake navigation. 

From the commerce and navigation reports prepared under my supervision, 
there appears to be some improvement in the aggregate of American tonnage 
entering and clearing from our ports outward this year over last The following 
table exhibits the movement for the past seven years : 



* Statement showing estimated value of American foreign carrying trade. 



Year. 


T3 ® 
a> rt 

IS 

.2 CI 
bti O 

? ^ 

u <x> 

°1 

< 


o 

w ° 

"5 § 
J* 


Aggregate specie 
value of tonnage 
in millions of dol- 
lars. 


Estimated specie 
value of gross 
yearly earnings, 
being 33* per ct. 
of value in mil- 
lions of dollars. 


I860 


2, 546, 237. 09 
2, 642, 627. 81 
2, 291, 251. 19 
2, 026, 114. 16 
1, 581, 894. 47 
1, 602, 583. 00 
1, 108, 530. 00 
384, 394. 53 


$40 
35 
35 
35 
40 
45 
50 
50 


101.8 
92.5 
80.2 
70.9 
63.3 
72.1 
55.4 
19.2 


33.9 


1861 


30.8 


1862 


26.7 


1863 


23.6 


1864 


21.1 


1865 


24.0 




18.4 


1866 [Old measurement tonnage. Believed to exist for the 
main part only on paper.] 


6.4 



Statement showing estimated value of American coastwise and inland carrying trade. 



Year. 


<s rs a 

Iff 

B * v 

PT3 bo 

< 


'3 . 

&! 

& O 

CS 53 


Aggregate specie 
value of tonnage 
in millions of dol- 
lars. 


Estimated specie 
value of gross 
yearly earnings, 
being 33| per ct. 
of value in mil- 
lions of dollars. 


1860 


2, 807, 631. 33 
2, 897, 184. 93 

2, 820, 913. 29 
3,128,941.31 

3, 404, 505. 32 
3, 494, 198. 00 
2, 259, 947. 00 


$40 
37* 
40 
45 
50 
60 
60 


112. 3 
108.6 
112.8 
140.8 
170.2 
209. 7 
135.5 


37.4 
36.2 
37.6 
46.9 
56.7 
69.9 
45. 1 


1861 


1862 


1863 


1864 


1865 


1866 [New measurement only, all the vessels in this trade 
having been admeasured under the new law.] 



SHIP-BUILDING IN THE UNITED STATES. 

Foreign commerce of the United States * 



199 



AMERICAN VESSELS. 



Fiscal year. 



Entered. 



No. Tons. 



Cleared. 



No. Tons. 



1860t ! 12,206 

1861t 11,251 

1 862t 10, 805 

1863t i 10, 044 

1864+ I 7, 799 

18651 ! 8,324 

1866$ i 8,846 



5,921,285 
5,023,917 
5,1(7,685 
4,614,698 
3, 066, 434 
2, 943. 661 
3,372,060 | 



12,682 

11,079 
10,451 

9,529 
7,977 
8,434 
8, 644 



6, 165, 924 
4,889,313 

4,961,818 
4, 447, 261 
3, 090, 948 
3, 025, 134 
3,383, 176 





FOREIGN VESSELS. 


Fiscal year. 


Entered. 


Cleared. 




-ryr Tons. 
*" ' All old rneas. 


No. 


Tons. 
All old meas. 


1860t : 


10, 725 
10,709 
10,438 
11,917 
14,942 
14,417 
17, 587 


2,353,911 
2,217,554 
2, 245, 278 
2, 640, 378 
3,471,219 
3,216,967 
4, 410, 424 


10,912 

10, 586 
10,415 
12, 528 
15, 039 
14, 999 
17,490 


2, 624, 005 
2, 262, 042 
2,376,999 
3, 064, 023 
3 741 131 


1861t 


1 862t 


1 863+ 


1864+ 


1 865+ -. 

1866^ 


3, 595, 123 
4, 438, 384 







TOTAL VESSELS. 


Fiscal year. 


Entered. 


Cleared. 




No. 


Tons. 


No. 


Tons. 


1860+ 


22, 931 
21.960 
21,243 
21 , 961 
22, 741 
22,471 
26, 433 


8,275,196 
7,241,471 
7, 362, 963 
7, 255, 076 
6, 537, 653 
6,160,628 
7, 782, 484 


23, 594 
21,665 
20, 866 
22, 057 
23,016 
23, 433 
26, 134 


8, 789, 929 
7,151,355 
7,338,817 
7 511 284 


1861+ 

1862+ 

1863+ 


1864+ 


6 832 079 


1865+ 


6, 620, 257 
7,821,560 


1866$ 





But this conclusion is perhaps fallacious. Since the fiscal year 1864 our 
tonnage accounts have been kept in "tons" by the new measurement. (Act ap- 
proved May 6, 1864.) They were previously kept in "tons" by the old 

* There are some American vessels trading between foreign countries and away from the United States alto- 
gether, but of these no statistics have been bitherto attainable. 



tOld 



measure. 



1 Mixed measure, mostly old. 



Mixed measure, mostly new, 



200 



APPENDIX F. 



measurement. (Act March 2, 1799.) Not only do these "tons" differ, the old 
measurement ton being divided into ninety-five parts, and the new measurement 
ton into one hundred parts, but the methods of measurement enjoined respect- 
ively in the two laws are very different, and many portions of a vessel — for 
instance, the enclosed spaces on the upper decks of a steamboat — are now reckoned 
a part of her tonnage, which were not before. The relation between old measure- 
ment and new measurement differs with almost every difference in the build of 
vessels, and it is difficult to arrive at a satisfactory average for our foreign ton- 
nage, including as it does considerable steamboat tonnage with Canada. Ten 
to fifteen per cent., however, I think would cover the ground ; that is to say, the 
average of American vessels in the foreign trade will, upon readmeasurement 
under the new law, count from ten to fifteen per cent, more " tons " than they did 
before. 

As shown by the following table, more than half of our present "foreign 
trade," if the official figures are correct, is with British North America. This 
trade is mainly done in steamboats,* and these vessels measure sometimes double 
as much under the new law as under the old. I would like to speak more 
definitely on this point, but as yet no complete statistics on the subject have 
been received at this Bureau, although due inquiries have been made. — (See 
Supplement 1.) 

United States foreign tonnage, 1866. 





Entered from — 


Cleared to — 




Vessels. 


Tons. 


Vessels. 


Tons. 




4,554 
799 
262 


1,481,049 

209, 673 

56, 887 


4,203 

760 
269 


1,353,421 

246, 218 


Other British North American possessions on the 


Other British North American possessions on the 


71,060 






Total British North America 


5,615 
3,029 


1,747,609 
1,635,567 


5, 232 
3,614 


1, 670, 699 


Other foreign tonnage of the United States 


1,701,361 


Total foreign tonnage of the United States. 


8,644 


3, 383, 176 


8,846 


3, 372, 060 



Bearing these facts in mind, our foreign tonnage does not appear to have im- 
proved, nor indeed changed at all since 1864, the year of the second great falling 
off subsequent to 1860; the first one having been 1861. It would seem that in 
1861 and 1864, we lost all our best sea-going ships, and that since the last- 
named year, though the amount of our foreign trade has increased in specie 
value,* our American tonnage has remained inert. 

* It is worthy of note that the tonnage of ferry-boats between the United States and the Canadian lake ports 
is included in the summary of our foreign trade, and that no distinction is made in our accounts between ves- 
sels in cargo and vessels in ballast; so that it will probably be revealed, on close examination, that our real 
foreign tonnage is for both of these reasons far below the nominal. (See Supplement 2.) 



* Specie value of imports and exports combined, in millions of dollars. 

In 1860 700 In 1864 519 

1861 533 ] 865 421 

1862 381 1866 839 

1863 459 

It is proper here to remark that from the appearance of some of the "Annual Reports on Commerce and 
Navigation," from which these figures were deduced, too much reliance ought not to be placed on their entire 
correctness. 



SHIP-BUILDING IN THE UNITED STATES. 201 

From the increase in the number of vessels indicated in the above tables, these 
conclusions seem to be superficially reached, but such is not the fact. We now 
employ smaller (because generally older and cheaper) vessels in our ocean traffic. 

Of the best ships which remained to us after 1863, many have since been 
either sold abroad, lost at sea, captured, or worn out,* and these have been 
mainly replaced by old vessels previously employed in our coasting trade. No 
better proof of these statements could be furnished than the figures already 
given. Our whole foreign carriage in 1860 was done in vessels aggregating 
17,064,125 tons capacity, and in 1866, 15,604,044 tons. Commencing with 
10,828 vessels, (average entered and cleared,) and 2,488,958 tons (average en- 
tered and cleared) in 1860, the foreign vessels engaged in the American carry- 
ing trade this year exhibit average aggregates of 17,538 vessels, and 4,424,404 
tons. This shows that while the whole tonnage fell off one-twelfth, the foreign 
vessels increased in their number and tonnage nearly twice. This movement 
sustained no diminution in 1866. On the contrary, the foreign vessels engaged 
in trading with us largely increased in 1866 over 1865, or indeed any previous 
year, both in number and tonnage. So that if with a foreign carrying trade 
rather under than equal to that of 1S60, as indicated by the tonnage capacity - 
of all the vessels employed in it at both periods, a regular and marked increase 
is observable in the proportion of it shared by foreign \ essels, we arrive at a-* 
conviction concerning the progress of American tonnage which falls little short 
of certainty. That conviction has already been stated. Our commerce upon 
the high seas, at one time so potent a means of acquiring national wealth, and 
at the same time of exhibiting to the world a proud indication of our growing- 
strength and spreading influence, has fallen to so low a point that while in the 
year 1853 it was fifteen per cent, greater than that of Great Britain, and main- 
tained a close competition with it up to the year 1861, it had fallen in 1864 to 
less than half as much, and is now probably not over a third. Furthermore, 
that while in 1860 two-thirds of our imports and more than two-thirds of our 
exports were carried in American bottoms, in 1866 nearly three-fourths of our 
imports and over three-fifths of our exports were carried in foreign bottoms. 
The accompanying tables furnish the data. 

* See Commerce and Navigation Reports, 1861, p. 500; 1862, p. 326; 1863, p. 334 ; 1864, p. 386 ; 1865, p. 726; 
and 1866, p. . During all these years, since 1861, therehas been a steady decrease in our registered tonnage 



202 



APPENDIX F. 



TABLE OF THE STEICTLY FOEEIGN TONNAGE OF THREE NATIONS. 

A statement of the tonnage, respectively, of American, British, and French ves- 
sels which entered at, and cleared to, ports of foreign powers in each year since 
1820. 





ENTERED INWARDS. 


CLEARED OUTWARDS. 


Year. 
















American. 


British. 


French. * 


American. 


British. 


French.* 


1821 


756, 093 
767, 961 
775, 271 
850, 033 


863,891 
930, 282 




804,947 


757, 294 
800,091 
771,058 


No data. 


1822 




813,748 


...do. 


1823 


931, 790 




810,761 


...do. 


1824 


941,447 




919, 278 
960, 336 


811,595 


...do. 


1825 


880, 754 


1,248,475 


243, 531 


904,848 


247, 260 


1826 


942, 206 


1,027,862 


247, 308 


953, 012 


881,048 


228,719 


1827 


918, 361 


1,282,628 


244, 174 


980, 542 


1,066,748 


226, 932 


1828 


868, 381 


1 , 205, 983 


237, 841 


897, 404 


1,089,045 


199, 678 


1829 


872, 949 


1 , 098, 438 


221,537 


944, 799 


1,040,042 


187, 626 


1830 


967, 227 


1,219,949 


235, 907 


971,760 


1,156,468 


156, 333 


1831 


922, 952 


1,390,223 


225, 330 


972, 504 


1,318,971 


214,493 


1832 


949, 622 


1, 185,425 


292, 983 


974, 865 


1,205,031 


236, 736 


1833 


1,111,441 


1,151,461 


262, 109 


1,142,160 


1,230,642 


233, 295 


1834 


1, 074, 670 


1,228,864 


319, 006 


1,134,020 


1,223,949 


316,175 


1835 


1,352,653 


1,250,665 


327, 595 


1,400,517 


1,277,386 


335, 562 


. 1836 


1,255,384 


1,334,285 


407, 945 


1,315,523 


1,368,822 


402, 516 


.1837 


1, 299, 720 


1,407,365 


471,590 


1, 266, 622 


1,420,008 


453, 231 


.1838 


1 , 302, 974 


1,525,331 


526, 743 


1,408,761 


1, 600, 755 


496, 152 


•J 839 


1,491,279 


1,785,401 


596, 459 


1,477,928 


1,785,641 


581,049 


.1840 


1,576,946 


1,732,216 


577, 492 


1,647,009 


1, 803, 478 


522, 563 


1841 


1,631,909 


1,835,495 


536, 234 


1,634,156 


1,912,699 


512,105 


.1842 


1,510,111 


2, 047, 882 


513,316 


1,536,451 


2,103,414 


473, 291 


1843 


1,143,523 


2, 070, 660 


462,815 


1,268,083 


2, 137, 440 


414,998 


,1844 


2, 010, 924 


2,112,006 


501,056 


2, 010, 924 


2, 122, 742 


434, 039 


,1845 


2, 035, 486 


2, 289, 744 


No data 


2, 053, 977 


2, 427, 552 


No data. 


1846 


2,151,114 


2,571,813 


701, 855 


2,221,028 


2, 636, 922 


580, 381 


1847 


2,101,359 


2, 965, 632 


716, 628 


2, 202, 393 


3, 147, 336 


637, 770 


1848 


2, 393, 482 


No data 


669, 747 


2,461,280 


No data 


654, 407 


1849 


2, 658, 321 


do 


730, 408 


2, 753, 724 


do 


678, 633 


1850 


2, 573, 016 


do 


718, 196 


2, 632, 788 


do 


710,469 


1851 


3, 054, 349 


do 


708, 866 


3,200,519 


do. 


744, 572 


1852 


3, 235, 522 


do 


735, 527 


3, 230, 590 


do 


736, 928 


1853 


4,004,013 


do. 


854, 029 


3, 766, 789 


do 


911,164 


1854 


3,752,117 


3,313,549 


921, 186 


3,911,392 


3, 362, 083 


1,011,611 


, 1855 


3,861,391 


3, 633, 153 


1,006,419 


4, 068, 979 


3,882,017 


1,042,279 


1856 


4, 385, 484 


4, 433, 792 


1,191,424 


4, 538, 364 


4,521,818 


1,215,154 


1857 


4,721,370 


4, 772, 769 


1,356,687 


4,580,651 


4, 630, 230 


1, 375, 082 


1858 


4, 395, 642 


4, 506, 100 


1,286,870 


4, 490, 033 


4, 367, 855 


1,274,219 


1859 


5, 265, 648 


4, 603, 266 


1,328,322 


5, 297, 367 


4,631,670 


1,401,164 


1860 


5,921,285 


4,778,019 


1 , 345, 396 


6, 165, 924 


4,801,042 


1,437,898 


1861 


5,023,917 


5,419,459 


1,434,778 


4, 889, 313 


5, 182, 862 


1,468,461 


1862 


5,117,685 


5, 526, 295 


No data 


4,961,818 


5,546,183 


No data. 


1863 


4, 614, 698 


5,866,184 


....do 


4, 447, 261 


5, 722, 643 


...do. 


1864 


3, 066, 434 


6, 462, 606 


....do 


3, 090, 948 


6, 460, 578 


...do. 


1865 


2, 943, 661 


7, 022, 948 


....do 


3, 025, 134 


7, 116, 057 


...do. 



* French tonnage included all kinds of fisheries till 183 ; since that date it includes, of fisheries, only whale 
; fisheries. 



SHIP-BUILDING IN THE UNITED STATES. 



203 



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204 APPENDIX F. 

THE CAUSE. 

The decadence of our foreign tonnage is commonly referred to the war, and 
the havoc and fear occasioned by rebel privateers. But since these causes ceased 
to operate, the lowering movement attributed to them continued to prevail, and 
no such opposite movement as our present commerce would appear to demand 
has yet indicated itself. On the contrary, while our foreign commerce is sensibly 
increasing, its profits are even more sensibly being earned by foreign vessels. 
The carrying trade is greater than ever, but its increase is marked by the in- 
crease of foreign flags in our harbors, not by that of American tonnage, the 
inertness of which is only concealed by the dwindling size and growing de- 
crepitude of the vessels which represent it. These considerations appear to 
prove that the influence exerted by the late war upon the tonnage of American 
vessels engaged in the foreign carrying trade has ere this totally ceased. Were 
this not the case, ship-building, instead of being depressed, would, on the con- 
trary, be very animated, seeing that once the fear of privateering were removed, 
the demand for vessels would be more than ordinary, and ship-builders would 
be reaping a harvest of fresh orders. The continued depression of this interest 
according to the opinions of most of the ship-builders 1 have seen or heard from 
is attributed to the present pressure of taxation. 

THE REMEDY. 

There appear to be four striking methods of remedying this state of affairs. 

First. To repeal that portion of the navigation act of 1793 which virtually 
forbids American merchants from running foreign-built ships. Were this pro- 
vision repealed, our merchants, like those of the free cities of Northern Europe, 
would be enabled to purchase their vessels where they could purchase them 
cheapest. But this, while it would doubtless restore, and perhaps more than 
restore, our lost carrying trade, would furnish no relief to our ship-building 
interest. 

Second. To pay such bounties or subsidies to our ship-builders as would 
make good the difference between the price at which merchants could afford to 
purchase American-built vessels to run in the foreign trade, and the price at 
which the builder could construct them at a profit ; or to grant such bounties 
or subsidies to the merchants engaged in running them as would make good the 
losses they would sustain by reason of the excessive first cost of the vessels. 
This principle has already found a precedent in the case of the ocean steam- 
vessels subsidized for special purposes by the government. 

Third. To remit the duties on all imported, and the internal taxes on all 
domestic, materials that enter into the construction of a vessel. The relative 
proportion of the kinds of these materials used in building a first-class ship, as 
will be seen on reference to the accompanying documents, are, roughly stated, 
as follows : 

Cost of materials in a 1,223 ton ship, worth $96,650 currency, or about $80 
currency per ton. 

Wood material $26, 950 

Iron 12, 400 

Composition and yellow metal 2, 000 

Labor 25, 100 

Cordage 11, 000 

Other materials 5, 000 

Other charges 3, 400 

Other small bills. 1, 700 

Business charges 7, 000 



SHIP-BUILDING IN THE UNITED STATES. 205 

Internal revenue tax on hull, spars, and sails $1,500 

Local tax 600 



96,650 



The only tax that could be directly remitted by the government would be 
that which is levied upon the finished vessel, and which in this case amounts to 
81,500. To bring the cost of the ship down to $56 currency per ton, (the 
equivalent, ft) 140, to the price in gold, $40 per ton, at which it could now be built 
in the British provinces,) some $26,662, besides these $1,500 — in all $28,162 — 
would have to be thrown off of the cost. To do this in the shape of remissions 
would, practically, be a somewhat arduous matter, since so far as our internal 
taxes are concerned, they often arise from the finishing of various stages of 
progress in the same article, and would therefore be difficult to trace when 
intended to be remitted. Take iron, for instance. Of this material some $12,400 
worth is used in the construction of a vessel like the one instanced. The iron 
carries with it taxes from the time it leaves the blast furnace — taxes repeated, 
too, at every phase of its varied progress — until it is finally wrought into the 
spikes, nails, screws, shackles, chains, hawsers, capstans, sheet-rings, marlin- 
spikes, and belaying-pins of a ship. Suppose these taxes were all remitted, 
how could it be done unless upon the finished articles, and upon these, how 
could its amount be practically ascertained, and to whom paid ? * 

Fourth. To lessen the general requirements of the government for revenue 
without regard to whether such diminution be in imposts or internal taxes. 

With these brief preliminary remarks, I respectfully submit the subjoined 
verbatim statements and extracts of letters from the ship-builders themselves. 

I have the honor to be, very respectfully, your obedient servant, 

ALEX. DELMAR, Director. 

Hon. Hugh McOulloch, 

Secretary of the Treasury. 

Note. — It may be proper to state that some of the following statements and 
extracts were received, and inserted into this report after the same was written 
and before it was printed. This accounts for the absence of chronological order 



SUPPLEMENT 1 

TO THE REPORT OF THE DIRECTOR OF THE BUREAU OF STATISTICS ON 
SHIP-BUILDING IN THE UNITED STATES. 

Extract from a letter on file in this Bureau, dated December 3, 1866. 

Question. What is generally the amount of difference between old and new tonnage, in 
other words, the quantitative relation between them — in American vessels engaged in foreign 
trade ? 

Answer. I am unable to afford the information sought with any degree of accuracy, but 
hope to give you such facts and to make such suggestions as may lead you to an approxima- 
tion. I shall speak first of the different results from old and new tonnage, and the probable 
relation of the aggregate old to the aggregate new tonnage for the entire commercial marine. 

1st. Single-decked vessels on the coast fall short of old admeasurement about 30 per cent, 
This is about the average. Sailing vessels of the lakes — all single-decked — fall short about 

* A case in point was lately brought to the notice of the Commissioner of Internal Revenue. It related to 
cordage. This article is declared, by statute, exempt from tax; and the Commissioner having decided that the 
term only applies to such cords and lines as are intended and used for ships and other vessels, the manufac- 
turers of cordage claimed that when they manufacture coil, it is utterly impossible for them to ascertain to what 
uses it may be applied. For instance, a coil may be sold to a dealer, and one part of it used on a vessel, and 

ther parts for various other purposes, of which the manufacturer is obviously ignorant. 



206 APPENDIX F. 

]8 per cent. Canal boats generally fall short 12 per cent., and the freight barges on the 
western rivers about 20 per cent. 

2d. Double-decked and three-decked vessels under new admeasurement exceed the old. 
Thus the three-decked ship Queen of the East, of New York, measured under old tonnage 
1,225 tons, and under new, 1,385; an excess of 160 tons, or 13 per cent, of old. Some 
gain more and some lose, the difference being very wide. This results from the absurd pro- 
vision of the old law, in assuming the depth of double-decked vessels to be half the breadth. 

3d. Lake and river steamers generally exceed the old admeasurement, from the fact that 
we now measure up to the first deck above the upper deck to the hull. 

STEAMER OLD COLONY, OF NEWPORT. 



Tomft)*' ' Freight Room and Cabin, 935 tons. 



Hull, 1,022 tons. 



The tonnage of the above delineated vessel by the old law is 1,763 tons, and by the new, 
1,957; a gain of 11 per cent. 

Lake propellers and western river steamers also are largely in excess of old tonnage. Thus 
the steamer St. Charles, of Louisville, Kentucky, gives, old admeasurement, 430 tons, and 
new, 699 tons ; an excess of 63 per cent, over old tonnage. 

Thus we have very different results from old and new tonnage measurements in their appli- 
cation to different classes of vessels. If these were the only difficulties we might possibly 
arrive at the facts sought from the statistics of the tonnage of the country. Unfortunately, 
our tonnage accounts became grossly inaccurate from causes stated in my report, dated 
Milwaukee, Wisconsin, November 6, 1866, pages 7 to 32 inclusive and page 15. From 
" change of port" I have been informed of vessels which stand on the tonnage accounts of 
four different ports, the proper credits being neglected, or never reported from the pro- 
per notifying office. Some ports have now a fictitious outstanding balance under old 
admeasurement, equal to, or in excess of, the actual tonnage under the new law. In most 
cases I believe that not a ton of the old balances is in existence. Again, the admeasurement 
of canal boats and freight barges fell into disuse in consequence of act of July 20, 1846, 
which removed fees for enrolment and license of such vessels. The enrolment, admeasure- 
ment, &c, of these vessels was resumed by order of the Secretary of the Treasury, dated 
May 10, 1865. 

I can now merely suggest a method by means of which you may arrive at a rude approxi- 
mation to the relation between our aggregate tonnage under old and new admeasurement. 
Assuming that the outstanding balance under old tonnage September 30, 1866, represents 
the sum of all the errors in the old tonnage accounts, I would subtract this sum from the 
total outstanding tonnage under the old law on the 1st of January, 1865, when the new law 
went into effect. This I should assume as the tonnage of the country on that day. The 
outstanding balance under the new law June 30, 1866, represents the actual tonnage of the 
country at the close of the last fiscal year. Deducting from this balance the tonnage of 
canal boats, (as they were not included in old tonnage,) and you will have the aggregate of 
all other classes of vessels up to June 30, 1866. This may then be compared with the 
aggregate of old tonnage January 1, 1865. I think these results should not differ much 
more than the actual increase of the tonnage of the country, but I fear that the result may 
not be very satisfactory, from the many causes of error already stated. Mr. G. Moorson, 
surveyor general for tonnage of England, thinks the aggregate expressions of tonnage under 
old and new law do not differ widely in Great Britain. 

Now as to the particular question asked, viz : " The quantitative relation between old and 
new admeasurement in American vessels engaged in foreign trade.'''' I would reply that the 
same difficulties exist as already stated for lake and sea-going vessels, both single and 
double-decked, and steamers. There are, however, other difficulties which I will state. 

1st. Probably not over 40 per cent, of our vessels engaged in foreign trade are exclusively 
so employed. They often "run coastwise " for a long time under their register, or else sur- 
render their register and take out an enrolment. Then they take a new register when they 
again " go foreign." 

2d. Vessels on the lakes, by act of June 17, 1864, are allowed to engage in trade with the 
Canadas, under enrolment and license, so that the tonnage of this class of vessels in foreign 
trade is not statistically indicated Registers are granted only in the few cases of vessels 
going down the St. Lawrence to foreign countries bej^ond the sea. A vessel may thus on 
the lakes be at the same time engaged in both foreign and coastwise trade. A large propor- 
tion of vessels do thus engage in Canadian trade. It seems, therefore, impossible to give a 
definite answer to the question propounded without resorting to statistics for years past. 

There is probably a need of new regulations, by means of which important statistical data 
fo this kind may be ascertained. 



SHIP-BUILDING IN THE UNITED STATES. 



207 



SUPPLEMENT 2 

TO THE REPORT OF THE DIRECTOR OF THE BUREAU OF STATISTICS ON 
SHIP-BUILDING IN THE UNITED STATES. 

The following table distinguishes our British North American from our other foreign tonnage 
with countries in this and the oiher hemispheres: 

Classification of the entries and clearances of American tonnage by hemispheres, and dis- 
tinguishing British North American from other foreign American countries from and to 
which such tonnage sailed. 



Fiscal year. 



1857... 
1858... 
1859... 
1860... 
1861... 
1864... 
1863... 
1864... 
1865... 
1866 . . . 



British North Ameiican posses- 
si uns. 



Entered from. 



No. 



Toi 



4,20: 

4, 5C(J 
5, '281 
5, 56H 
5, (.99 
5, 753 
5. 004 
4, 909 
5,724 
5, SJ32 



1 , 378, 791 
I,5I5,74J 
2,166,704 
2, 80 1 , 338 

2, 193,60, 
•2,734, 194 
2,520,481 
1,666, 194 
] , 689, 829 
1,747,609 



Cleared to. 



No. 



4,378 

4, 750 
5,631 

5, 83 2 
5, 286 
5,568 
5,312| 

5,196! 

5, 727| 
5, 645| 



Tons. 



1,453,569 
J , 606, 987 
2, 353, 843 
2, 970, 337 
2,322,812 
2,691,373 
2, 441,325 
1 , 769, 248 
1 , 7.",0, 548 
1,670,699 



Other foreign countries in North 
and South America. 



Entered from. 



No. 



4, 709 
4,243 
4,74( 
4,651 
4,311 
3, 183 
2, 946 
2, 184 
2,090 
2,611 



Ions. 



1, 498, 658 

i , 338, 764 

1,463.609 

1,514, 175 

1,380,306 

921,96(5 

911,546 

818,104 

834, 337 

1,055,544 



Cleared to. 



No. 



4, 528 
4,386 
4,736 
4, 703 
3, 89* 
3, 153 
2,851 
2,218 
2, 256 
1 , 048 



Tons. 



1 , 402, 035 

1,314,229 

1,46^,058 

1 , 503, 895 

1,131,299 

1,022,478 

938, 333 

867, 475 

938, 878 

523, 684 





Other foreign countries in Europe, 
Asia, Africa, and Oceanica. 


Total. 


Fiscal year. 


Entered from. 


Cleared to. 


Entered from. 


Cleared to. 




No. 


Tons. 


No. 


Tons. 


No. 


Tons. 


No. 


Tons. 


1857 


2, 38- 

1 , 932 

2, OH 
1,984 
1,841 
1 , 869 
1,493 

700 
504 
80 J 


1,843,913 

1,541, 137 

1,635,335 

1 , 605, 77* 

1,450,010 

1,461,525 

1,182,668 

582, 136 

419,495 

656, 923 


2, 230 
1,988 
1,911 
2,147 
1 , 903 
1,730 
1,366 
563 
451 
2,185 


1,725,047 
1,568,817 

1,477,46: 
1,691,69^ 
1,435, 17* 

1 , 247, 967 

1,067,60:-; 

454,22- 

335, 70t 

1,100,767 


11,304 
10,735 
I2,03, r 
12,200 
1 1 , 251 
1(1,801 
tO, 04b 
7,799 
8, 321 
8,644 


4,721,370 

4, 395, 64* 
5,265,64t 
5,921,28,' 
5,023,917 

5, 117,68- 
4,614,698 
3,(66,434 
2, 943, 661 
3,383,176 


11, 134 
11, 124 
12,277 
12,(i8* 

11,079 
10,451 
9, 529 
7, 9; 7 
8,434 
8,846 


4,580,651 
4,490,033 


1858 


1859 


5,297,367 


1860 


6, 165,924 


1861 


4,889,313 


1862 


4,961,818 


1863 . . 


4 447 26 L 


1864 


3,090,948 


1865 


3,025, 134 


1866 


3, 372, (60 







STATEMENTS OF SHIP-BUILDERS. 



Donald McKay, esq., East Boston, Massachusetts, October 10, 1866. 

His once famous ship-yard was entirely deserted ; not a sound was to be heard ; not a 
single person besides Mr. McKay himself was there. No building materials were to be seen; 
no vessel was being built; nor had one been in course of construction for over a year. Mr. 
McKay stated that be formerly had fifteen keels down at a time, now be had not one. There 
was no sale for American \ essels other than the small craft employed in the coasting trade — 
Ex. Doc. 2— 10 



208 APPENDIX F. 

a class of vessels he did not construct. First-class ships he formerly Built and equipped- 
ready for sea, for from $65 to $70 per ton, now the same vessels would cost $U0 per ton; 
an investment which would afford no profit to the merchants who employed such vessels* 
The merchants could do hetter by investing in government securities, which yield 6 per cent. 
in gold, on currency investments, and which are exempted from taxation. In the British 
Provinces the same class of vessels can now be built and equipped ready for sea for $40 to 
$o0 gold, per ton — about half. And this too, after buying the oak timber in Maryland.* If 
this state of affaiis continues a few years longer, the nation would not own a vesstl which 
could be used as a war transport in the event of war. All our cotton-cany iig is done by 
foreign vessels. Our tonnage slatistics for the main part comprise vessels engaged iu coasting 
and inland navigation; very few sea-going ships. As to ship-building generally, it is the 
same with others as with himself. The industry is at a stand-still. Those who were engaged 
in it have gone into something else. He himself was no longer engaged in building vessels f 
but in carrying freight and passengers in the coasting trade. He was running two steamers 
to Charleston.. He could not sell them, and had nothing else to do but to run them.t As for 
his w oik men they bad gone into other trades — some into speculation. He mentioned an 
enterprising ship-smith who had already become an active stock speculator. The year 1854-'55 
was the best year of active ship-building in the United States— say the fourteen months 
following the beginning of 1854. From 1856 it declined somewhat duiing 1857, 1858, ai.d 
1859. Then ifc went up aeain, until 1861 it touched almost as high a point as it had in 
1854-'55. During 1862 it declined again, but not so much as it had during 1857, 1858, and 
1859. In 1863 it recovered its former level once more, but soon afterwards sunk down much 
lower than it sunk in 1857 and 1859, and now in 1866 it was almost at an end. The fol- 
lowing were the current wages in East Boston of workmen employed in the construction 
of a vessel, though as he was not employing any himself, he could not speak with exactness?' 
shipwrights $3 per day; blacksmiths $3; joiners $.J; caulkers $4; riggers $<i 50 to $3; 
plumbers $4 50; painters $2 50; laborers $2. 

He thought the question much more important than the commonly mooted questions of 
the day, and that more attention should be paid to it. The only remedy he Could see for the 
prevailing state of affairs was to lower the whole mass of taxation Duties on all foreign 
articles that go to make up a ship if remitted wouid only form a temporary relief. The ship- 
builders would be lifted up for a year or so, but eventually let down again to where they stood 
to-day. Materials would become cheaper, but wages dearer. The only effectual remedy was 
to take off a portion of the whole mass of taxation; then we could compete with foreign 
ship-builders, and more. 

The local taxes on a $100,000 ship in East Boston amounted to about $l,f00, to say nothing 
of the government taxes. In such a vessel the value of the salt used between the timbers 
was almost $500. Sharp-bowed vessels (clippers) would count more in <>ld measurement tons 
than in new measurement tons # . Vessels of medium sharpness would count abour five per 
cent, more in old measurement than new. Bluff-bowed vessels (cotton-carriers, old vessels, 
Liverp ol-liners, &c.,) would count mote in new measurement tons than in old. The cost 
of insuring vessels averaged about twelve per cent per annum. The profits of the carrying 
trade in times of prosperity were very large, and they not only furnished employment to 
merchants and their staffs of clerks and other assistants, to ship-builders and their aitizans, 
to lumbermen, rafters, beatmeu, and others engaged in the lumber business, but also to 
insurance officers and their staffs, to ship officers and sailors, and many other classes of 
persons. 

Hon. Edward S. Tobey, ship-owner, 99 State strert, Boston, October 10, 1866. 

Mr. Tobey stated that there was no doubt about the decadence of ship-building, and stated 
as reasons for it: First, the high prices of materials, consequent upon high taxes. Second, 
the sales of vessels by the government. Thiid, the insecurity of permanent investments 
generally. 

Ship-builders could do with their money something better than invest it in materials and 
labor. Mr. Tobey is president of the board of trade of Boston, and has been thirty two years 
engaged in commercial affairs. Prior to the war. he said we could com pete* with all nations 
in constructing vessels; materials were more plentiful here, and we had the reputation, and 
still have it, of being best skilled in this industry. But the heavy taxation to which we have 
since been subjected has caused this once important interest to decline. Commerce has suf- 
fered more than any other interest. Mr. Tobey expressed the opinion that a remedy can bo 
provided for this state of affairs by legislation All taxes on materials that enter into the 
construction of a ship should be remitted, and this includes import duties as well as internal 
taxes. A system of subsidies should also be extended to steamers engaged in foreign traffic; 
these subsidies only to last for a short time until those engaged iu runuieg the vessels have 

*It was stated by another ship-builder that owing t> the comparative remoteness of the locality from .which 
Oak timber is procured the price of the latter had not yet respond d to the gen rat pressure or taxation- to the 
tame • xtent that other materials and labor had. Hence this timber is yet sold relatively cheaper than the 
Otlur products of the country. 

t One of these, the Theo. Wagner, has since been burnt. 



SHIP-BUILDING IN THE UNITED STATES. 209 

been enabled to compete success fully with foreign ship owners. Mr. Tobey is building' two 
new wooden screw-steamers of three thousand tons each, at Newburyport, to run to Liver- 
pool next spring-, and believes that it is the policy of the government to subsidize the line* 
and thus give a new start to American ocean steam navigation. 

Syleanus C. Blanchard, esq., ship-bui'der, Yarmouth^ Maine, October 11, 1866. 

Mr. Blanchard built a vessel in 1864, which cost one hundred and thirty-six thousand 
dollars, if which eighty-one thousand 'dollars was paid for material, thirty thousand for labor, 
and twenty-five thousand to the government for taxes in various forms. This was stated in 
order to show the onerous nature of the taxation which now rests on the ship-building- interest. 
IShip-buildmg as au industry, was clearly on the decline, and it required but a short time 
longer to see it entirely fade away. The reason of this was the high taxes, and the remedy 
for it was, in Mr. Blanchard's opinion, the remission of the duties on imports of all imported 
articles that go into the construction of vessels, and drawbacks on all domestic articles. In 
answer to the question as to whether, after this had been done, the price of labor would not 
still remain an insuperable obstacle in the way of low prices, Mr. Blanchard lepliedthat not- 
withstanding a fun tier rise of wages we could successfully compete with the Provincials in 
building ships. American laborers Work harder, and do more work in the same time than 
fo eigners ; and although by taking the taxes off from ship-building materials, and putting 
them on other things, the cost of the laborer's living would probably be increased, and he 
would therefore lie obliged to demand stiil more wages than at present, yet ship-builders could 
still affo'd to hire him and make money at the business. Mr. Blanchard expressed no opinion 
as to whether this would or would not tend to transfer to the provinces, or elsewhere abroad, 
the business of making slnp's frames and other finished ship's timbers, which is now carried 
on in Maryland and Virginia. If by another year the measures suggested, or analogous ones, 
were not carried in to effect by the government, he would not build another ship ; but would go 
•out of the business entirely and invest his money in something else. Mr. Blanchard gave 
the following prices of wages, viz: 

Shipwrights, $2 5U per day ; caulkers, $-1 per day; painters, $2 50 per day; laborers, $2 
per day ; mechanics' 5 board, $4 per week. 

Joseph W. Dytr, esq., ship-builder, Portland, Maine, October 11, 1866. 

Mr. Dyer has no vessels on the stocks. His ship-yard is entirely deserted. No stock of 
building materials on hand. His capital is engaged in other business, except that which is 
invested in snip-lofts and ship-yard, and the laud they occupy. This portion of his capital 
is lying idle; and so long as ship-building is at its present low ebb it will have to continue 
■to be idle. He stated that ship-building was all over for the present. It costs too much to 
build a ship fur the builder to be able to sell her or the buyer to lun her. 

In 1858 he built a first-class ship, equipped, ready for sea, for $b\) a ton. The same vessel 
would now cost $85 a ton. He has seen first-class vessels lately sold for $100 a ton. Ha 
thinks that the remedy for this state of affairs lies in legislation ; and believes that draw- 
backs, and remissions of duties on the materials that go into the construction of vessels, would 
enable American ship-builders to compete with foreigners. Labor is now only fifty percent, 
higher than it was befoie the war. He used to pay caulkers $3 a day, shipwrights $2, painters 
§2, laborers $1 5U. Besides tha f , he could sell .ships freely at a somewhat better price now, in 
gold, than he could then. Did not know what proportion of labor, at the prices of to-day, 
and of mateiials, ex-taxes, enter ino the cost of a vessel. He could now hire caulkers at 
$4, shipwrights at $3, painters at $3, laborers at $1 to $2 50. All our foreign trade has 
been taken from us by foi eigners. He has a vessel lying in New York at the present time, 
and cannot sell her, and there being nothing for her to do, she constitutes idle capital. Did 
not know at what advance over the selling price of 186'J he could freely sell vessels for now. 
The few sales that do occur now haidly afford criterious by which to judge of prices. These 
sales have necessarily to be made at at least fifty per cent beyond the prices of J860. becaus® 
ships cannot be built cheaper. Mr. Dyer gave the following as the actual prices of timber 
lately purchased in Portland: Frames, re*dy, white oak, $i4 per ton; planking, white oak„ 
$65 per thousand; deckii g, white pine, $68 to $4U per thousand; knees, hackmatack,. 6 
inches, $2; knees, hackmatack, 7 inches, $3 ; masts, Susquehanna pine, no price given. 

Never was so idle since he was fourteen years of age as he was n >w ; has always been 
accustomed to build a couple of vessels a year, but was now lying, to to say, on the fiat of 
his back. 

G. W.Lawrence, esq., ship-builder, Portland, Maine, October 11, 1866. 

Mr. Lawrence has one large ship on the stocks ; but as there is nothing for her to do, and 
there appears to be but a small chance of selling her, he is taking no pains to finish her, but 
is working with a few men, at a leismely rate, towards her completion. He has no desire 
to get her ready before three months hence, although, if necessary, he could finish her in 
two weeks lime; indeed he could have tinished her six months ago had he chosen, for the 
vessel was launched nearly a year ago, and he has had no other work on hand. During the 
war he had considerable government work, built a monitor, &c, but now has nothing to 



210 APPENDIX P. 

do in the ship-building line, and no prospect ahead. The ship-building industry is utterly* 
dead ; and ship-builders a e exhibiting their sound business common sense by investing 
their capital in other industries. 

Mr. Lawreuce was not of the opinion that legislation, by remitting duties on imports or 
allowing drawbacks on domestic material, could affoid any remedy for this stale of affairs. 
Suppose the duties on imports of ail foreign materials that go into the construction ot a ship 
weie remitted, and the internal revenue tax ou like materials of domestic growth or manu- 
facture were remitted, it must he very obvious that the taxes and duties on other things 
vrould have to he increased, and such increase would probably fall on those things which 
the laboring classes more immediately consume. Hence labor would ri.-e in price, and the 
ship-builders be no better off than before ; their materials would be cheaper, but their hire 
dearer. Dining the interval between the remission of the taxes on ship-building materials, 
and the rise in wages, theie would indeed be a time when the ship-builder would opeiate 
with advantage, but this time would not last long. Mr. Lawrence stated that even if all the 
material of every possible, kind which is u-ed in the construction of a ship were entirely 
freed from taxation, labor would still form one-third of the total cost of a large vessel. He 
gave the following prices of material and labor, but as he was not employing any at present 
did not give the prices with entire confidence: Frames, white oak, $ib a ton ; * planking, 
white oak, $i0 per thousand \ ; decking, white pine, $10 per thousand ; knees, hackmatack, 
inches, $i 50 ; knees, hackmatack, 7 inches, $ 4. 

Messrs. Wm. 8fJam.es Drummond, ship -builders, Both, Maine, October 12, 1866. 

Stated that the ship-building business was at a stand-still. Have two ships, which have 
been going for two years, and have not realized the bare interest on the capital invested in 
them. 

There is not a new keel bei»g laid in Bath this year, and Bath is known to be the princi- 
pal ship-building distiict in the Union. The vessels built here are all large ones, and our 
foreign trade being at an end, the only trade left for this class of vessels is the coasting trade 
to our 1'acific ports, the coa-fing tiade along the Atlantic boaid being mainly done by small 
vessels. A ship of 1,I(JU tons, vvh ch now costs $ 1 00, 00l >, pays to the, government in the 
vaiious forms of taxes imposed on her during her construction $ 10,000. Such a ship, cost- 
ing about ninety dollars a ton, will rate A, No. 1 for nine yeais. The same ship would cost 
to build at the present time in Nova Scotia about forty five dollars per ton ready for sea and 
would rate A, No. 1 for seven yeais. This difference, of rate would be owing to the diffeience 
in the material of which the knees were constructed. These gentlemen beiieve that a remis- 
sion of the taxes and duties in spite of the cheapness of labor in the provinces, and still 
dea'er labor at home, than at present, would enable American ship-builders to successfully 
compete with Biitish. One of ihe greatest industries of this couutiy and one of its greatest 
glories in times past consisted in the carrying trade and the vessels engaged in it. These 
vessels were to be seen engaged in the trade in all parts of the world. '1 hey are now seen 
no more. Both as a mater of national pride and of great national moneyed iuteiesf, care 
should be taken that this enormous industry should revive. Messrs. DruuMiioud furnish 
the following prices of timber and wages in Bath: 

Frames, white-oak, per tort, $i650; planking, white-oak, per ton, $65 75. Cost of white- 
oak planking at Baltimore $50 ; freight to Bath, $!4 25, and insurance $1 50. Susquehanna 
pine decking, per thousand, $">''. (This comes from Philadelphia, and is noted for its great 
length, the planks running from sixty to seventy feet iu length.) 
Mechanics.' wages average three dollars per day all round. 

George F. Patten, esq., ship-builder, Bath, Maine, October 12. 1866. 

Mr. Patten stated that the bu-ine^s of ship-building was almost at an end. He had one 
la'ge steamer nearly teady for sea called the Idaho, which was intended for the Pacific trade, 
and was to be sailed by a member ot his family, but that was all. Me had no other vessel 
building. Theie was nothing doing; the business was virtually ended. 1 here was no de- 
mand for vessels, because the carrying trade was being done bv other nations who were free 
to buy their ships where they pleased. As prices weie now, the Engli.-h completely outri- 
valled us in this industry. Drawbacks and remissions of taxes and duties would doubt. ess 
aff »rd a gieat relief to the ship-building interest, but in Mr. Patten's opinion not enough 
relief to effectually revive it. The price of labor was altogether too high to enable us to com- 
pete with the Prov inces iu ship-bui.ding. Therefore he did not believe that auy remedy could 
be afforded by legislation. Mr. Patten contemplated removing his capital fiom the business 
of ship-building, there being no employment for it in that di ection. 

He furnished the following prices ot materials and labor in Bath: 

Francs, ready, white-oak, per ton, $&3; planking, white -oak, per thousand, $>60 ; decking, 
white-oak, $.W to $40 ; knees, hackmatack, six inches each, $2 ; knees, hackmatack, seven 
inches each, $'.{. Caulkers, per day, $4; shipwrights, per day, $3; painters, per day, $3; 
laborers, per day, $i 50. 

* A ton of timber is forty cubic feet. t Board measure. 



SniP-BUILDING IN THE UNITED STATES. 211 

Messrs. E. 5f A. Sexeell, ship -builders, Bath, Maine, October 12, 1836. 

Ship-building is in a bad way ; business very dull. Mr. Sft well, one o.f the partners, drew 
a gloomy picture of the state of ship-building. Mr. S is of the opinion that drawbacks 
and remissions will result in permanently reviving the ship-building interests of the United 
States, notwithstanding the disadvantages with which ship-build is would have to contend, 
as regards the necessity of paying higher prices for labor than prevails in other countries. 
American labore s are more active and energetic than others, aud we are better skilled hi the 
art of wooden shipbuilding. Besides this, ships of American build enjoyed a prestige which 
those of foreign build did not. They are the most approved models, and are more in demand 
than others. With fches3 advantages on our side and the remission of duties and taxes, ship- 
building, in Mr. Sewell's opinion, would speedily revive. He stated that in Bath there were 
local taxes leviel on ship-building to the extent of two and one-eighth per cent, on the total 
assessed value of the ship, at the rate of $50 per tin. These taxes were for the benefit of 
the municipality. He had a vessel now building which, when finished, will have paid a tax 
of this nature to the extent of $ 1,700. Toe yearly cost of insurtnce on first-class vessels was 
from eight and a half to nine per cent, in general trade, with extra charges for special cargoes. 
A ve sel which would now cost $J5,000 to bund, would have in her $25,000 of labor and 
$75,i 00 of material. The average age of a ship was twelve y^ars. About ten per cent, 
would cover the yearly wear and tear and the ordinary repairs of the ship, so that in ten 
years time the capital laid out on her would be eaten up. The sa'ds used on vessels built in 
Bath are made in Bath. The duck for the sails is manufactured in Massachusetts. The rig- 
ging is made up in Bath from rope made in Boston from Russian hemp. The chains and 
anchors are imported. The composition aud yellow metal was procured in Massachusetts. 
Salt was always used in ships while on the stocks. It was put in the bottom of the frame to 
preserve the wood ; and for a vessel costing $100,000 the salt would cost $1,000. 

Captain N. L. Thompson, ship-builder, Kennebunk, Maine, October 13, 1868. 

Has three ships building; two of them about 1,400 tons each have been on the stocks 
about a year. The third, a vessel of about eight hundred tons, was laid down this summer. 
Could have finished these vessels before now, but as there was no sale for them made no 
hurry ; has also three frames, of the size of the ships just mentioned, all ready to be put up, 
but does not intend to do this before next spring Captain Thompson explained that these 
ready-made frames were furnished from the eastern shore of Maryland, where the timber was 
grown. After being duly seasoned ike frames were hewn all ready to be put together, aud 
then sold to the eastern ship-bui ders, who set them up, joined them together, planked them, 
and so made a vessel of them. One of the frames mentioned by Captain Thompson was made 
in Vienna, on the eastern shore of Maryland, tie other on the Pamunky river, Viiginia. This 
practice of buying ready-made frames for vessels is not a common one in all parts of Maine, 
as the kinds of vessels built there do not always have white oak knees : but in Bath, where first- 
class ships are built, this is the u-mal practice. Ships like the two large ones before men- 
tioned, built with hackmatack knees, southern pine from Darieu, Georgia, inside and outside. 
rate A. 1, for seven years, and now co-it to build about $3J a ton. Captain Thompson fur- 
nished the following prices of mateiials : 

Frames, ready, white oak, $27, (cost $20 a ton in Virginia, and $>6 25 freight;) pinking, 
white oak, $o0 ppr thousand ; decking, white plank, planed, $50 per thousand ; — this plank- 
ing comes from Philadelphia already planed — knees, hackmatacks, 6 inches, $2 25 ; 7 inches, 
$3 50. 

I use, said Captain Thompson, about $150 worth of rock salt on a ship of 1,400 tons; that 
is to say, 40 hogsheads, at $5 50 each. My fames being pretty close together do not gener- 
ally afford room for more; and I cannot conceive, how 6U hogsheads of salt could be got be- 
tween a ship's timbers, unless she was of special build. The ship-building interest is at an 
entire stand-still There is no sale for vessels at present. Theie is no local tax on ship- 
building in Kennebunk. Captain Thompson furnished the following prices for labor: 

Shipwrights $2 50 per day. 

Caulkers 3 00 do. 

Painters 2 50 do. 

Laborers on roads 1 75 do. 

Blacksmiths 2 00 do. 

Blacksmith's mates 1 50 do. 

These latter prices are rather less than usual. Captain Thompson explained that ship- 
building was canitd on in Maine, not because the timber used in the construction of the ships 
was produced there, for such was now much less the fact rhan formerly, when it had emi- 
n ently been so, but because skilled labor was cheaper in the small towns in Maine thauelse- 
w here in the States. Mechanics, lie said, can live here much more economically than in 
P ortland or Boston. The n en of this region can do more work, on account of the climate, 
than in the warmer regions of the country where the timber used in ship-building is produced, 
a nd wheie wo-king men are not industrious, the climate being against them. In Kennebunk 
he working-day consists of ten hours, and many of the men work longer, and are paid pro- 



212 APPENDIX F. 

portionally more. For example, if a man earns $3 a day of ten hours, he would be paid $3 60* 
for twelve hours. When the weather is colder and the day shorter the men Usually work 
on'y nine hours, and they then earn but from $2 50 to $2 75 ; that is, the sane class of men. 
In 1858 I built an A. 1, seven years' ship of 1,040 tuns, for $H,00() ready for sea, fitted 
completely and over the bar. The same vessel would now cost $30,000 to build and equip. 
In one of the fourteen hundred ton vessels before mentioned as now being 1 on the stocks in 
Captain Thompson's yard, the whole cost of which would be about $100,000, he computed the 
amo nt of labor to be worth between nineteen and twenty thousand dollars, or say one-fiftb 
of the whole cost. One of the most expensive materials which enters into the composition 
of a vessel is iron in its various forms of utility. Were the duties on imports of those' 
materials which enter into the composition of a vessel remitted, and among th-rn the duties 
on iron, Captain Thompson believes that we could successfully compete with the Bri isb. 
Provinces in ship-building 1 , and once more gain our lost supremacy on the ocean Were 
this industry once more transferred to the united States, the labor now employed in the 
Provinces would come to this country, and a large and desirable accession to our population 
■would ensue. Those local attachments which prevent laborers from leaving Kennebunk, 
where labor is low, to go to Portland, which is but a short distance off, and where labor is 
somewhat higher, do not exist so strongly in the British Provinces. Other consideration* 
weaken them. In the Provinces there is already a surplus of laborers, awl every man is 
pushing his fellow. In the United States no such surplus exists. The reason why these 
laborers do not come here now, is, that taking into consideration the cost of liviug, they are 
better off with low wages in the Provinces than with high wages in the United States. Cap- 
tain Thompson, therefore, believes that a remission of the duties and taxes is the true method 
of restoring the ship-building interest, and through it the great carryb g trade of the 
United States. He wants no bounties and no favors from the government, nor does he ask 
for a remission of duties on ship-building materials to the injury of anv other interest. But 
if the whole amount of taxation to be raised is to be lower next year than in the past, as it 
necessarily must be, he thinks that no more appropriate direction in which to lower it, exists 
than that indicated by the sore necessities of the ship-building trade. If ship-builders are 
induced any longer to transfer their capital from their peculiar business to others, not only 
will the carrying trade of the United States come to an en ire end, but the country will not 
be prepared, in case of war, to furnish a man-of-war, or a transport vessel There are twelve 
vessels now being built at Kennebunk, of Avhich six are for foreign trade, and six for coast- 
ing and tishing. There is very little work being done ou the vessels for foreign trade. They 
were commenced before the present taxation was so severely felt as it is now, and there exists 
no inducements to finish the n rapidly. There continues to be sufficient sale for coasting ves- 
sels to encourage the construction of small and cheap vessels; but this is owing to the 
enforcement of the Navigation Act, which prohibits any other than American vessels from 
participating in the coasting trade. The result of this is, that although freights cost much 
more to the merchants than they would if the trade were thrown open to the world, as is 
now being done in other countries having large sea coasts, a certain kind of encouragement 
8 given to the building of vessels still. 

Joseph Titcombe, esq., ship-builder, Kennebunk, Maine, October 13, 1865. 

The building of first-class vessels w r as at a stand-still, and the knowledg-e of the art would 
pass away unless the great pressure of taxation which now exists is mitigated. It is a 
pity that the great carrying trade of the ocean should not be participated in by the United 
States. She was once the principal nation engaged in this lucrative business, but it has 
slowly, and within the past three years, rapidly, fallen into other hands. Mr Titcombe has 
two coasters now building at Kennebunk. Is opposed to the granting of subsidies to ship- 
builders or ship-owners, and agrees with Captain Thompson in believing that a remission of 
the duties on imported materials, and a romission of taxes on domestic materials employed in 
the construction of a vessel, if such remission can be made consistently with the demands of 
the public revenue, is the true remedy for the bad state into which this industry has fallen. 

J. S. Winslow, esq., ship-builder, Portland, Maine, October, 1865. 

The nature of Mr. Winslow's business differed somewhat from that of ship-builders 
generally. He built ships with very numerous ownerships. His plan of operations, tbere- 
tbie, was somewhat of the co-operative sort. Persons who provided material, stores, &c, 
for the construction of vessels, and sometimes even those who labored in her construction, 
were interested in the vessel when completed. Owing to this fact Mr. Wmslow has been 
enabled to continue to build vessels longer than most other ship-builders in Maine ; but like 
the rest, his business has at last come to a standstill. He built four baiks last year for the 
West India trade, and four this year for the same trade, each of 430 tons. They were built 
to be sold on the account of the owners. They would now no longer pay to build. They will 
not pay the insurance on them ; and Mr. Winslow is about to stop the business. His vessels 
cost about forty-six dollars a ton, (hull and spars only,) and sixty-five to sixty-seven com- 
pletely rigged ready for running. His vessels rate A 1, with a dash. Tiiey would have 



SHIF-BUILDING IN THE UNITED STATES. 213 

•cost previous to the war thirty-two to thirty-four dollars, hull and spars only.* Considerable 
relief was experienced by the shipping- interest when the tonnage tax of two and four-tenth 
•cents per ton was remitred by the government. Captain Winslow does not think anything 
can be done in the way of legislation to remedy the present deploiable state of affairs. He 
furnished the following prices of materials and labor: 

Frames, ready-made, birch, beach, and maple, $16 per ton; planking, same wood, $:10 per 
'thousand; deekiug, white pine, $10 per thousand; knees, (hackmatack,) 6 iuches, $2; 7 
inches, $3 ; 8 inches, $4 35 ; caulkers, $4 per day ; shipwrights, $3 per day ; sailors, $30 
a month and found ; captains $100 a month aud found, or sometimes $i5 per month and 
found, and five per cent, on the gross earnings of the vessel; mates, $45 to $30 per month 
and found. 

These prices relate only to the class of vessels built by Mr. Winslow— small vessels for 
the West Iudia trade. 

The following additional prices of labor, 8?c, were gathered in Portland : 

Common laborers employed in house-building, among whom were to be observed many 
French habitans, $2 per day ; masons, first class, $4 ; common masons, $2 50 to $4 per day ; 
carpenters, rude workers, $i; carpenters to work on girders, $2 50; house-carpenters, $3 ; 
printers, thirty-five cents per thousand ems ; printers on night work, forty cents ; plumbers, 
$54 ; board, first class, for clerks, $7 per week. 

The following is the substance of a report which was forwarded to the Bureau of Statis- 
tics on the 20th October, I860, by Captain William Finney, one of the inspectors of vessels 
•at the port of Boston: 

Comparison of prices before and since the war. 

Before. Suice. 

Timber, per ton $9 00 $17 U0 

Oak plank, per thousand - * 40 10 75 00 

Deck planking, per thousand 20 00 55 00 

Ships built and equipped ready for sea, per ton 60 00 110 00 

Iron, per pouud 00 02£ 00 05f 

Metal, per pound 00 20 00 36 

Skilled labor, per day 1 75 3 00 

Paints, per pound 00 03 00 17 

Cargo, per ton 00 10 00 12 

Sails and rigging cost about three times as much as before the war. 

Mr. Samson, ship-builder, East Boston. 

Not building any ships now. Considerable depression in the business, caused by the high 
prices of material and labor and the unsettled state of the country. Business men do not 
know what to invest in, and prefer to take some temporary investment than to put their 
capital in any permanent shape. 

C. A. Lnskey. esq., ship-builder, East Boston, stated that the class of vessels he built were 
of small size. Before the war he was in the habit of building five hundred tons per annum; 
since the war he had not yet exceeded one hundred tons per annum. Ship-building is now 
nearly at an end. This has been occasioned by high taxes on materials that enter into the 
construction of vessels and by the rise in the rate of wages. Vessels of the kind built by Mr. 
Laskey can be built for forty dollars a ton in the British Provinces, while here tley cost one 
hundred aud ten dollars. 

Messrs. McKay 8f Aldus, ship-builders and machinists, East Boston. 

Before the war they built five thousand tons a year, now they build less than one thousand. 
The business is very much depressed. This is due to the high taxes, and consequent high 
wages. The remedy for this would be to allow draw-backs and remissions on all materials 
used in the construction of vessels. We could then not only build our own vessels in com 
petition with foreigners, but would doubtless build many vessels, war vessels in particular, for 
fbreigu nations. 

Messrs. Curtis 8f Smith, ship builders, East Boston. 

Report that they build as many small vessels as ever. They are all small vessels for the 
coasting trade, however, and their profits are very much narrowed, and the business is one of 
a very precarious nature. Under our present high taxes, foreigners can buy timber in this 
country and build ships with it abroad cheaper than we can ourselves build them at home, 
because they can supply everything else besides the timber at a much less rate than we can. 

* He said, "we do not generally injure our vessels ; do not sheathe them when first built, hut only after two 
or three voyages have been made. The class of vessels we build is very different from the class of large ships 
b uilt at Bath and elsewhere on the coast." 



214 APPENDIX F. 

Mr. Townsend, ship-builder, East Boston. 

Built before ihe war five thousand tons a year; now, not over one thousand tons. Ship- 
building generally is very much depressed, and the building of vessels for foreign trade is at 
a complete standstill. Timber and oak plank are at almost double the prices they were before 
the war. Metals, sails, and rigging are at more than double, and labor at nearly double; 
good materials are difficult to procure ; and such vessels as we do build are built in a very 
poor manner. Many merchants who were formerly located in this country and earned large 
profits from our foreign carrying trade are now inteiested, in other countries, with foreign 
vessels. 

John Taylor, esq., ship-builder, East Boston. 

Built before the war about five thousand tons ; since the war, eight hundred tons a year. 
Could build a capital vessel before the war for sixty dollars a ton. now the same -vessel would 
cost one hundred and twenty dollars a ton. The ship-building interest is veiy much de- 
pressed. This is due t<> high taxes and the consequent high cost of material and labor, and 
to the unsettled state of the country. 

3Zessrs. Curtiss 8? Tilden. 

Built before the war two thousand tons a year ; since the war have built but one vessel, of 
eight hundred and fifty tons, and that they had not yet sold. Could build before the war for 
sixty dollars a ton, now one hundred and ten dollars. High duties and taxes are at the bot- 
tom of these high prices. Four or five other ship-builders iu East Boston have ceased build- 
ing vessels altogether. In Charlestown no ship-building is going forward. 

Mr. Cutter, ship-builder, of Ch Ise'i, is doing very little business in the ship-building line. 

Mr. Laskey, ship-bint <ur. of Chelsea, built, before the war, 4,000 tons a year; now build- 
ing 1.000 tons. Our carrying trade Iims fallen entirely into the hands of foreign nations. 

Mr. Stetson, of Chelsea, is not building any vessels. 

Mr. Lawlor, of Chelsea, is not building any vessels. 

Mr. Cud worth, of Medford. is not, building any vessels. Used to build 3,000 tons a year. 
Vessels can now be built in the British provinces for $50 per ton, and we cannot begin to 
compete with this. 

Mr. Curtis, of Medford, is not building any vessels. Iu the British provinces ship-build- 
ers a e allowed by government drawbacks and remissions on taxes and duties. Unless 
something of the sort, is done here we cannot hope to compete with them. 

Mr. Foster, of Medford, is not doing anything. 

Captain Finney stated, in conclusion, that drawbacks and remissions, in his opinion, were 
indispensable in order to enable ship-builders of this country to compete with those of other 
countries. Were this done, ship-building, and the many and varied mechanical interests 
which are involved in it, would once more revive. 

Here Captain Finney's report ends 

The following estimate was obtained by the Director of the Bureau of Statistics during his 
visit to one ot the large ship-building ports in Maine. The name of the place and of the 
ship-builder are omitted by request, as the, figures, though slightly rounded afterwards, were 
taken from the builder's actual books of account. 

Estimate exhibiting the total cost of a Maine built ship of 1,327 tons, new measurement, or 

1,223 tons, old measurement. 

Wood material : 

White-oak timber, 6C0 tors, for frame, ceiling, and beams $12, OfO 

White-oak plank, 82,000 feet 4,100 

Freight on timber 1,600 

Surveyor's fees 1 50 

Hard wood, 23, 000 feet 700 

Spruce lumber for lower deck, 21,000 feet 400 

Pine lumber, 20,000 feet 1 , 000 

Spars 1 , 400 

Pmede king, 55,000 feet 1,700 

White-oak and locust trunuels 1, 000 

Norway carlins, 12,000 400 

Spruce plank and cross bands, 27,000 5i'0 

Hackmatack knees, and planing same ], 800 

Black walnut and cherry lumber 100 

Sundry timber 200 

26, 950 



SHIP-BUILDING IN THE UNITED STATES. 215 

Iron: 

Cast-iron $400 

Common and refined English iron for fastening ship 7, ooO 

Chains and anchors and small chains 4,N ! 

1*, 4(0 

Composition and yellow metal i 2, 000 

Labor : 

Carpenters' and fasteners' labor 14, 000 

Joiners' labor 4 . < '00 

Blaeksmii hs' 3 , 70O 

Painters' 500 

Spar-makers' 750 

Risers' 850 

Sail-makers' 400 

Caulkers' 1,300 

Carvers' 300 

Watchmen during building- 350 

Rafting 1 and gondolaing 1 CO 

Trucking 100 

Ox-labor: hauling and hoisting 750 

25,100 

Textile material : 

Cordage, bolt rope, &c 400 

Hemp and Manilla 6,500 

Oakum 800 

Duck 3,300 

11,000 

Other materials: 

Salt (for preserving timbers) . 1 , 000 

Paints, oils, and glass 800 

Blocks 1,000 

Capstans 300 

Pumps '. 400 

Binnacle and compasses 1 50 

Three boats 300 

WVer tauks 400 

Cabin furniiure (including bedding) 500 

Crockery 150 

5, 000 



Other expenses : 

Machinist's b'll .• 700 

Plumber's bill, stock and woik 1,000 

Ship ch andler's bill 1 , 700 

3,400 

Business charges : 

Taxes — internal revenue taxes on hull, spars, and sails 1 , 500 

County, State, and Corporation taxes 600 

Builder's commission (the usual charge, $3 to $5 per ton, for use of yard, 

for personal superintendence, &,c 4, 000 

Interest account 3, 000 

Sundry small bills 1 , 700 

10,800 



216 APPENDIX F. 

RESUME. 

Wood material $26, 950 

Iron „ 12,400 

Composition and yellow metal 2, 000 

Labor 25, 100 

Cordage 11,000 

Other materials 5,000 

Other expenses 3, 400 

Business charges 10, 800 96, 650 

Extract of a hit r from W. W. Webb, esq., ship-builder, New York, November 12, 1866. 

I am in receipt of your recent note making inquiries in regard to the number and class of 
vessels I am building, also causes of the depression in the business of building vessels in 
this country, and why the British can build the same class of vessels cheaper than we can, 
and send you the following in reply : 

I am completing and building the iron-clad steam propeller ram Dunderberg, for the United 
States government, tonnage, 6,<;00 tons; two steamers for coast navigation, principally pas- 
senger business between New York and Bristol. Rhode Island, tonnage each, 3,000 tons ; and 
the steamship Celestial Empire, for the Pacific Mail Steamship Company, for mail, passen- 
ger, and freight service between San Francisco and China, tonnage, 5,000 tons; total ton- 
nage, (builder's measurement,) 17,000 tons. 

One of the great causes which produces the present dullness of trade is the unprecedented 
and very extraordinary advance, since the commencement of the rebellion in the prices of all 
materials and labor required for the construction of vessels, ranging, in those composing the 
major part of the vessel, from 50 to 60 per cent., and for labor about 75 per cent.; to which 
must be added the well-know fact that less daily and individual labor is returned for the in- 
creased wages than formerly, when less wapes was paid ; the evident disposition of work- 
men to avoid accountability, the unwillingness of the rising generation to apprentice them- 
selves to mechanical business, and the consequent and increasing difficulty of obtaining 
skilled labor. Another cause is the fact that new channels of trade nave been sought, opened, 
and continued by our former largest foreign customers, and the fact that nearly all the steer- 
age passenger business, upon which we formerly greatly depended, as well as the first-class 
passenger and freight business, are now done by foreign steamers, one of which performs as 
many voyages a year as several of the sailing vessels, with which we formerly did the busi- 
ness, can perform. 

To this musr, be added one important fact never noticed by our government, that other 
foreign governments, especially Great Britain, long since introduced into her (their) mari- 
time systems, regulations bearing purposely and extremely hard upon, and decidedly hostile to, 
the passenger trade carried on in American ships, among them the forcing of untimely, un- 
necessary, and extraordinary repairs to a very large and onerous extent, upon American 
ships to be done in English ports by their own people, and under their own immediate super- 
vision and direction ; and all this without any effort on the part of our own government, so 
far as I am informed, to counteract them. 

The extraordinary high tariff upon foreign manufactures enables those engaged in manu- 
facturing in this country to make enoimous profits, which fact has drawn much of the capi- 
tal heretofore embaiked in ship-owning and the labor of the country into manufactories. 
Labor in the ship-building distiicts of Europe, as also in the British provinces of North 
America, has always be»n nominally much less than in the United States, but formerly the 
management of the business, the character, general intelligence, energy, and skill of our 
workmen, proved nearly, if not quite an offVet for this nominal diffeience in rate of wages; 
but now, that the American youths refuse to apprentice themselves to mechanical business 
and the foreign element of labor is being largely introduced into the business, and this state 
of affairs, with the extraordinary high rate of wages at present existing, renders us unable to 
compete in building and managing vessels with the labor of Europe. The gieatand decided 
change in the kind of material used in Europe, especially in Great Britain, where the best 
merchant vessels are built in Europe, and where iron is very generally substituted for wood, 
the former being so much cheaper there than wood, and ulso at present cheaper than wood 
here, works to the great disadvantage of American commerce and ha3 an all-important bear- 
ing upon the subject under consideration. 

The kinds of materials u<ed in the British Provinces in the construction of hulls of vessels 
is of the poorest and cheapest qualities known — very far iufeiior to those generally used in 
the United States, [?] resulting in the production of very low priced vessels. 1 his is not only 
the ca-e now, but has always been so ; but heretofore, and until the cost of material and 
labor advanced so much in tins country, we were enabled to successfully compete with colo- 
nial built ves.-els by means of the better quality of material employed and the general supe- 
rioity of construe! ion. Heretofore most of materials, besides the wood used in the construc- 
tion and equipment of vessels, were imported at low tariff rates ; now, such materials can 
only be imported at rates so nearly prohibitory that they are being manufactured in this 
country with extravagant profits, even under the present high cost of labor and raw material. 



SHIP-BUILDING IX TIIE UNITED STATES 217 

Another cause of the high cost of material and labor in this country mnst not be over- 
looked. The great tendency to speculate in ail purchases, engendered by the late rebellion, 
extended to the timber market, and created in this, as in most other branches of trade, a class 
of middle men and speculators who contrive to reap pr fits from both the seller and buyer; 
and the scarcity of labor, especially in the class of men known a* lumbermen, who, earning" 
very low wages, readily embraced in large numbers the offers for enlitment made by our 
government, enabled these middle men to maintain high prices, and which state of the market 
still continues to a great degree. 

Reduce the present high tariff on bar and sheet-iron and copper, hemp and cordage, can- 
vass, chains and anchors, and the general equipment of vessels, all of which can be done 
without destroying our manufactures; simply reduce their enormous profits, and we can 
again successfully compete with foreign built ships and regain a portion of the lo-t trade, 
notwithstanding the present high prices of material and labor, for both of which it is hoped 
the price will eventually fall to a reasonable staudard — ihough, doubtless, if ever again so 
low as formerly— and the reduction of the tariff will tend greatly to this reduction of wages. 
Below I hand you the piesent prices fo material and labor, viz: 

Live oak per cubic foot. $1 25 to $1 75. White oak, 50 cents for straight; 75 cents to 
$1 for crooked framing timber. Yellow pine, 50 to 75 cents. White pine, 35 to 40 cents. 
Locust, $1 to $1. 25. Hackmatack, 37-J to 40 cents Chestnut, 40 to , r cents. Copper sheath- 
ing, per pound, 45 cen s ; yellow metal, 35 to 33 cents. Copper bolts, per pound, 45 cents. 
Yellow metal, 35 cents. Composition spike, 33 to 35 cents. Galvanized iron bolts and spike, 
10 to 12 cents, and 8 to 10 cents. Carpenters, per day, $3 75 to $4 50. Caulkers, $4 50. 
Blacksmiths, $3 to $4. Painters, $4. Laborers, $1 25 to $2. 

Extract of a letter from Messrs. Webb 8? Bill, ship-builders, New York, October 31, 1866. 

In reply to your inquiries we give you our opinion, as follows: 

1. We are not building anything. 

2. Labor and materials are too high priced, and not enough business for vessels. 

3. N<> ma-ket for our vessels, as the prices are too high. 

4. Labor and materials much cheaper in British Provinces.- and taxation much less. 

5. We think a combination of all these causes is the reason of depression. The prices of 
the principal materials used in ship-building are as follows: 

Oak timber, 50 cents per cubic foot ; white pine timber, 30 cents a 35 cents per cubic foot; 
yellow pine timber, 40 cents per cubic foot f locust timber, $J 25 a $1 50 per cubic foot; 
chestnut timber, 37^ cents a 40 cents per cubic foot; hackmatack timber, 37^ a 40 cents per 
cubic foot ; live oak timber, $1 CO a $2 per cubic foot ; cedar timber, 75 cents per cubic foot ; 
bolt iron, $1 10 per ton ; refined i on, $120 per ton ; Ulster iron, $150 per ton ; yellow metal 
bolts, 35 cents per pound ; copper bolts, 43 cents per pound ; composition spikes, 30 cents 
per pound ; copp<-r sheathing, 43 cents per pound ; yellow metal sheathing, 32 cents per 
pound; iron spikes, 7-£ cents per pound; oakum, 12£ cents per pound; pitch, $4 75 per 
barrel. 

We may add that a great many other articles used in building are from 50 to 100 per cent, 
higher than the same articles were in 1861. The wages of ship carpenters are $3 25 a $3 50 
when employed on new work ; on repairing, $4 50. Caulkers, $4 50; blacksmiths, first- 
class, $4 50; blacksmiths, second-class, $3 00, blacksmiths' helpers, second-class, $1 88 a 
$2; painters, $3 50; riggers, $4 50; laborers, $1 75 a $2. 

In answer to your question as to what can be done to relieve ship-builders, we give our 
opinion that the whole mass of taxaiion is too high, and any measure the government can 
adopt to bring down the cost, of living will bring down the value of labor. 

Merchants will not pay American builders more for vessels than they will pay foreign 
builders, and in the present state of the country we cannot compete with the latter. 

Extract of a letter from Jacob A. Westervelt, esq., ship-builder, New York, October 4, 1866. 

I would estimate the cost of a vessel of 600 tons, coppered and copper-fastened, ready for 
service, with all her outfits, to be about $120 per ton. 

Iron work of all kinds, say $5, 650 

Copper bolts, say 1,200 

Composition spikes and .castings, say \ 1, 500 

Wooden materials of hull, say 24, 000 

Labor building the hull, say 13,200 

Joiners' materials and labor, with conveniences for officers and crew only 4,250 

Other bills of plumbing, painting, spars, sails, rigging, anchors, chains, boats, casks, 

copper for bottom, and other outfits, estimated at 22, 200 

Total 72,000 



218 APPENDIX F. 

Extract of a letter from Messrs. Lawrence 8f Foulk, ship -builders, Williamsburg, New York, 

October 28, 1886. 

Enclosed please find our views to the questions asked : 

1st. We are not building any vessels at present. 

2d. r \ be reason why trade is dull is owing to the high price of labor and materials. 

3d. The reason we cannot sell onr vessels is on account of their enormous cost. 

4th. The reason why the British can build their vessels cheaper than we can is our high 
taxes, labor, and materials. 

5th. The reason why ship-building is depressed is on account of the currency, and th# 
■wh le amount of taxation being too high. 

6th. Oak timber, price 65 cents ; in J860, price 30 cents. Iron per ton, $100; in 1860, 
price $■">•">. While pine, price 35 cents; in 1860, price 16 cents. 

7th. Wages: ship-carpenters, $1 50; in 1860, %\. Caulkers, $4 50; in 1860, S3. Black- 
smiths, 1st class, $4 50 ; in 1860, 03. Painters, $4 ; in I860, %Y 87. Riggers, $4 ; in 1860, $3. 

Reduce taxes on everything. That is the only cure. 

Extract of a letter from J. Simonson, esq., ship-builder, New York, October 25, 1866. 

In answer to the questions proposed I would state that I am building one side-wheel steamer 
for the coa ting trade on the south side of Cuba, of about three hundred and fifty tons ; also 
a side- wheel steamer to connect with this one of about one hundred tons. I am also building 
a schooner, three masted, of 650 tons, for coasting purposes. 

In answer to your second question I would state that, owing to the high price of timber, 
iron, labor, and other materials — say cordage, rigging, saiis, &,e , on which a tax is laid — it 
is impossible for us to compete with the Provinces and British builders. One cause is the 
depreciation of our currency; the other the heavy taxation on iron, hemp, copper zinc, tin, 
&c. The, lowest prices delivered in New York for oak timber is 55 cents per cubic foot; for 
white pine 38 cents. The lowest price for common Engiish iron per ton, $105 ; lowest price 
for copper bolts, 43 cents per pound ; lowest, price for ship-carpenters per day, on new work, 
is $4 50; for ship-joiners, $1; for caulkers, $5; for blacksmiths, $3 50; for riggers, $5; 
laborers and fasteners, $2 25. 

Extract of a letter from T. F. Rowland and E. S. Whitlock, esq., ship-builders, Green Point, 

New York, October 29, 1866. 

In answer to your inquiries as to how many vessels I am building at the present time, and 
in general as to what are the causes operating to produce the present stagnation in the ship- 
building industry of the country, the reason for the enhanced cost of American over that 
of English production, &c, I have to say, I have no contracts for building vessels of any 
description, at present, and little or no piospect of making any, and I believe most of the 
ship-builders in and around New York are in about the same situation. I can only account 
for this state of things by the lack of harmony between Congress and the administration, 
producing a general distrust and want of confidence in the minds of the commercial commu- 
nity ; the unsettled state of affairs at the south preventing northern capitalists from em- 
barking in enterprises for the development of the resources of that section, which would 
greatly increase ihe carrying business, to the manifest advantage of the ship-building in- 
tertsr, and, in fact, the general prosperity of the country. The burden of taxation, although 
very materially lightened by act of Congress of July 13, 1866, releasing the hull proper from 
assessment, still t?nds very much to entrammel and discourage this important branch of the 
country's industry ; particularly is this true of steamers, where the machinery, which is 
subject to a tax of five per cent, as a whole, and many of the components thereof to a com- 
pound tax, often constitutes fully one-half of the entire outlay necessary to produce the 
completed vessel. 

As a rule, the prices paid by ship-builders for material and labor, compared with what 
they paid before the outbreak of the rebellion, show an increase of seventy-five or eighty per 
cent, (currency basis. ) 

(Letter signed by one of the gentlemen and concurred in by the other.) 

Extract of a letter from E. Burnham, esq., ship-builder, Essex, Massachusetts, October 25, 1866. 

In reply to your communication, I would say that I am only building a schooner of one 
hundred tons, old style, measuring about seventy-five by the new. The vessels built here 
are all of a smad class, as we have not sufficient depth of water for large vessels. 

There were about thirty schooners built here during the past period of twelve months, their 
aveiage tonnage being about one hundred and fifteen tons, (old measurement,) which is the 
rule we continue to sell by. The price has ruled about sixty -five dollars per ton, full hulls 
and spars, ready for rigging; and the aveiage cost when rigged and ready for sea has been 
about one bundled and filteen dollars. 



SHIP-BUILDING IN THE UNITED STATES 219 

Letter from Geo. W. Blunt, esq., pilot commissioner, New York, November 2, 1866. 

The first cause of the decay of our shipping- interest was due to the fact that, while Eng 
land was subsidizing- steamers to cany out lier postal arrangements all over the eomn.ereia 1 
world, thereby giving her merchants the earliest knowledge of foreign markets, we were do- 
ing nothing — of course our tonnage fell off The second was that England passed laws regu- 
lating the qualifications of the officers of her mercantile marine and the equipment of her 
ships, st) that they were better commanded and provided than our vessels. This gave English 
vessels the preference, as we have not done any legislation in that direction, and, of course, 
persons chartered the best vessels. The English privateers then gave us the finishing stroke 
until we became as we a r e, i. e., our foreign carrying trade gone ; and England having the 
entire control of the markets of the world, there is not now any inducement to build, as we 
do not supply any foreign market with goods, they being too high here to export. 

The price of building — that is another great cause of decay ; the wages of laborers are 
more than twice those of the British Provinces. One of our oldest and most respectable 
shipbuilders shows that in the hull ofa ves>el of six hundred tons — the while cost, being 
$45,550 — that the amount paid for labor here — it being $4 per day and $1 75 in the British 
provinces — is in excess ot that paid there, ($7A2b,) being one-sixth of the entire cost of the 
hull. This alone is enough to stop ship-building, wnthout speaking of the greater price of 
materials. 

Now lor the revival. Can a mortal raise the dead, except to re-bury it ? It is almost as 
hopeless as that — but let us tiw ; let the government establish or encouiage the establishment 
of postal lines whoever there is any trade — particularly with nations not our equals in skill 
or knowledge; let it realize boards of commissioners to examine ship-masters and officers of 
vessels. We have one in New York, of which 1 am a member, but it has lo legal powers, 
although doing much good. Ti ere should be four in the United States, who should have the 
same powers as those of England ; pass a bill the same as the merchants' shipping act of 
England, and then you will restore confidence in the character of our shipping which will 
create employment for them at higher rates than are now paid to foreigners. As the country 
reduces its debt our currency will improve, taxation diminish, and prices fall, so that we can 
begin to build, and. then the good old days will come back. 

Custom-House, Bath, Maine, Collector's Office, 

December ^4, 1863. 
Sir : Soon after your visit to Bath, I requested J. Parker Morse, esq., one of our largest 
ship-owners and builders to furnish me with an estimate of the cost of building a l,0o0 ton 
ship, during the present season, in this place, for the purpose of communicating it to you. 
His e.vtima'e, just received, is as follows : 

Hull of ship, ],0u0 tons, A 1, seven years, hackmatack top, with pine ceiling, iron fastened, 
$50 per ton. 

Same, copper-fastened, $55 per ton. 

Same white oak frame, and white oak covering and ceiling, copper fastened, $50 per ton. 
Rigging and sails, masts and spars, top iron work, chains and anchors, boats, and other 
necessary outfits, not including provisions, $30 per ton. 

Wages of carpenters, caulkers, &,c, $J per diem in 1866. In 1880 their wages were 
$1 75 per diem. 

Seven-eighths of the Bath ships are white oak ships. 
I am, ve y respectfully, your obedient servant, 

E. S. J. NEALLEY, Collector. 
Hon. Alex. Delmar, 

Director Bureau of Statistics, Washington, D. C. 



Consulate of the United States of America at 

Halifax, Nova Scotia, December 17, 1866. 
Sir : I have the honor to enclose herewith answers to the several questions contained in 
your communication lelative to ship-building in this Province. 

It will be seen from the statistics and statements furnished that a ship-builder in the Brit- 
ish Provinces has a decided advantage over a ship-builder in t:ie United States. Tnis is 
owing to the fact that in the Provinces labor of all descriptions, the wood materials, and all 
impmteJ articles required for the construction of a ship, are cheaper, the duty on the latter 
being only five percent., thus enabling a ship to be built in Nova Scotia and equipped for sea 
at about three-fourths of the cost of the same description of vessel built in the United States. 
1 have the honor to be, sir, your obedient servant, 

M. M. JACKSON, 
United States Consul. 
Hon. Alfxander Delmar, 

Bureau of Statistics, Washington, D. C. 



220 



APPENDIX F. 



Question 1. Is ship-building brisk or dull? State the number of ships, size and class of 
ves.-els being built, as compared with all of the past five years ; also, the flags they are des- 
tined to sail under, ami the trade they are mainly inteuded fur. 

Answer I. Ship-building in the Province at present is rather dull. 

The followiug tabular statement shows the number of ships built in Nova Scotia during 
the five years ending December 31, 1865. 



Years. 


c 
z> 


CO 

CD 

a 
o 
o 

m 


OB 

0/ 

a 

03 

& 






CO 

a* 

55 


Total. 


Tons 

register. 


Total value. 


Remarks. 


1881 














216 
20] 
207 
304 
294 


23, 634 

39, 383 
46,862 
73, 038 
56, 768 


$972, 448 
1,566, 16a 
1,962,814 
2,944,320 
2,481,752 


The different class 


1862 














of vessels built in the 


1863 














years 1 861/62, '63, '64, 
are not given in the offi- 
cial returns ; but 1865 
is a fair criterion to 
judge from. 


3864 














1865 


1 


128 


91 


19 


49 


6 



They sail under the British flag, and are intended generally for the European carrying 
trade. 

Question 2. What are the present prices, in gold, per ton of 60 cubic feet, or per 1,000 feet 
of boaid measure, of the various sorts of timber principally u-ed in the construction of ves- 
sels: white oak frames, ready and not; oak planking, hackmatack knees, 6,7, and 8 inches; 
Susquehanna pine, &c? 

Answer 2. The following are the prices of the various kinds of timber principally used in 
ship-building in this Province, viz: white oak frames, $20 per ton of 40 i'eet, $15 per 1,000 
feet; oak planking, $50 per 1,000 feet; hackmatack knees. 75c, $1 00, and $1 25 each; 
Susquehanna pine, $30 per 1,000 i'eet; other pines of good quality, $25 to $3 i per 1,000 
feet ; spruce timber, $6 to $8 per 1,000 feet; birch and beech, %5 to $16 ; spruce deck-knees, 
8 inches, $1 each. 

Question 3. What is the present price, in gold, of other piiucipal materials used in ship- 
building. sm:h as iron bolts, copper bolts, sheathing, ligging, cables, cordage, &c? 

Answer 3 Chains, 4c to 4-£c. per pound ; anchors, 6^c; copper or yellow metal bolts, 
21c; iron bolts, 2^c; rigging wire, ll-^c; hemp co.dage, N^c; oakum, 8-£c; mauilla, 16^c. 

Question 4. What are the government du.ies, taxes, or local assessment on materials or 
finished ships, in gold? 

Answer 4. All materials imported for the construction of ships are taxed with a duty of 
five per cent. This is the only tax or duty imposed. 

Question 5. What is the present cost of a first class vessel, equipped ready for sea, per ton, 
in gold ? 

Answer 5. The average cost of first class vessels equipped ready for sea is about $55 per 
ton, reg'ster tonnage. 

Question 6. What is the cost of labor, per day of 10 hours, of shipwrights, caulkers, rig- 
geis, carpenters, blacksmiths, plumbers, laborers, & •., gold prices? 

Ansvv.r (i. The prices per day paid for labor at Yarmouth, the principal ship-building port 
in the Piovim e, aie us follows, viz : caulkers, % % i ; ( aipen eis, $1 50 to $1 75; riggers, 
$1 75; blacksmiths, %\ 75; ordinary laborers, $1. At Halifax, owing to the increased ex- 
pense of living, and the small number of men employed in the ship-building business, wages 
are considerably higher, averaging about $2 2b per day. 

Quesii. n 7. What is the price of house rent per year of one and two story houses? 
What is the price of mechanics' board per week ? 

Answer 7. Hon e lent averages, in Halifax, fumi $100 to $200 per year. In the country 
towns where ship-buildhg is carried on, say, for instance. Yarmouth, Banington, Shelhurn, 
Pictou, &c, rents ate much lower, and houses let lor from $5u to $80 per year. Mechan- 
ics pay for board and lodging from $3 to $4 per week. 

Question ei What aie the letail juices of flour, butter, eggs, beef, cofLe, tea, sugar, 
clothing, boots, shoes, &c, specifying kinds, gold prices? 

Answer 8. Flour, extra Slate, $i 2o to $9 per ban el ; » anada, superfine, $8 90 to $9 per 
barrel; Coin meal, $4 45; beef, per cwt., $8 50 to $1( <; per pound, 5c to I2|c; mutton and 
lamb, fe. to 6c. per pound; polk, fresh, 8c to 10c per pound; poik, salt, from $21 to $24 
per ba rel ; butter, per pound, 20c. to*25c; cheese, 17c to 25c; oatmeal, per 1VU pounds, 
$3 50 to $4 ; eggs, Mbc. per dozen; sugar, b' own, 7c. to 10c; tea, 5lc to $1 per pound; 
potatoes, 30c. to 40c per bushel; turnips, per bushel, 3Jc. to 35c; coffee, 21c. per pound; 



SHIP-BUILDING IN THE UNITED STATES. 221 

coal, $5 to $6 per chaldron; wood, $3 to $4 per cord; boots, $2 50 to $6; shoes, $2 to 
$3 50. Ciothing can be purchased in this province about 25 per cent, cheaper thau in the 
United States. 

Question 9. What is the current (not legal) rate of interest for loans of money on landed 
security, on first-class mercantile paper, on bottomry, and on stock collaterals, respectively? 

Answer 9. The current rate of interest in the province on moneys loaned on nearly eveij 
description of security, except on bottomry, is six per cent, per annum. Ou bottomry it is, 
by special agreement, ranging from 15 to 30 per cent., according to circumstances. 

Question JO. What is the rate of insurance on new vessels to the three principal ports to 
which they commonly sail from Nova Scotia when ready for sea ? 

Answer 10. Insurance to Great Britain, 2 to 3 per cent, on value of vessel ; to the United 
States, 1 per cent, on value of vessel; to the West Indies, 2 per cent, on value of vessel. 
Vessels insured on time, 12 months, 13 per cent, on value of vessel. 

Question 11. What is considered a "ton" of ship measurement in the Provinces ; and 
what relation does it bear to our old measurement "ton ? " 

Answer 11. A ton of register measurement is 100 cubic feet, carrying capacity. Carpen- 
ters' tonnage and register tonnage are about the same in the Provinces as the present Amer- 
ican tonnage, and are measured by the same scale. The old English tonnage was about 
one-third mure than the new measurement in Great Britain and the Provinces. 

Question 12. State any other information, pertaining to the subject, which you may have 
on hand. 

Answer 12. The principal ship-building ports in Nova Scotia are Yarmouth, Pictou, Shel- 
bum, Liverpool, and Windsor. Appended will be found a statement of the shipping owned 
in Yarmouth, together with a list of vessels building and under contract. The larger ves 
sels built in this Province are principally for the European carrying trade, and of the smaller 
class a number are employed in the West India trade. Annexed is the latest Halifax price 
cunentr 



222 



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226 



APPENDIX F. 

List of shipping, Sfc. — Continued. 



Name of vessel. 




Owners. 



Schooners: 
Maggie Louisa. 

Lane 

Express 

S. K. Galet 

Sophia 

Monitor 

H. Havelock.. . 

Catherine t 

Herbert . 

Lochuess 

Lydia 

Alliancet 

Forest Oak 

President 

Annie Lavinia. . 
Hiram Spofford. 

Dispatch 

Antelope 

General Doyle. . 

Minna* , 

Janette 

Progress t 

Mary Eliza! 

Antelope 

Leon Porter* . . . 

Almirat 

M.E. Bankst... 

Active 

Hero 

Kate 

S. Johnson* 

Digby Packet., 

Freedom 

Blue Wave 

Eeliance 

Dot 

E. A. Rogers.. 

Hector 

Henrietta 

Almira 

Jessie 

Emma 

Ellen 

Napoleon 

Huntington . . . 

Sapphire 

Maggie 

Eliza 



171 

150 
130 
111 
110 
105 
103 
101 
99 
99 
93 
93 
92 
85 
81 
76 
73 
68 
67 
63 
63 
59 
58 
57 
56 
55 
50 
50 
50 
48 
48 
45 
45 
43 
43 
40 
35 
34 
33 
33 
33 
32 
29 
27 
25 
25 
25 
25 



Nathan Utley and others. 

N. K. Clements. 

N. K. Clements. 

David Richards. 

George Killam. 

Ryerson, Moses & Co., J. W. Lovitt, and A. C. Robbins. 

John dune. 

R. M. Kelley, J. B. Moody, and R. K. Lonergan. 

George Killam. 

Thomas Killam. 

G. Killam, W. Burrill, A. C. Robbins, and J. M. Davis. 

Law & Porter and J. Lonergan. 

Theodore Churchill and George Killam. 

A. F. Stoneman, A. Goudey, and D. Crosby. 

B. Rodgers, G. Killam, J. A. Hatfield, and W. McDonald. 
B. Rogers, G. Killam, J. A. Hatfield, and H. Spofford. 
Ryerson, Moses & Co., and others. 

J. W. Lovitt, and others. 

George Killam, Isaac S. Hatfield, and Silas Rankin. 

George Killam and others. 

B. Ellenwood and D. A. Saunders. 

R. K. Lonergan. 

George Redding and E. K. Rogers. 

William Bond. 

George S. Brown and others. 

Obed Smith. 

A. J. Hood, W. Killam, and others, 

A. C. Robbins and J. Manning. 

A. F. Stoneman. 

N. McConnell and W. Killam. 

Thomas Killam. 

Hugh McManus. 

Benjamin Ellenwood. 

G. S. Brown and Oliver Haley. 

John D. Brown. 

Ryerson, Moses & Co. 

Benjamin Rogers. 

Ryerson, Moses & Co. 

J. B. Stoneman and others. 

W. Weddleton and others. 

Gilbert Sanderson. 

George Killam. 

G. S. Brown and W. A. Frost. 

William Smith. 

James Richardson. 

Nathan Lewis. 

A. F. Stoneman. 

Philip Nickerson. 



Abstract of the tonnage of the port of Yarmouth. 

Tons. 

22 ships 19,023 

85 barks 43,952 

16 brigs 4,560 

16 brigantines 2, 384 

48 schooners 3,136 

187 vessels, measuring 73, 055 

Increase during the year 1 , 225 



SHIP-BUILDING IN THE UNITED STATES. 



227 



Vessels lost, sold, and condemned during 1S65. 



Name. 


Tons. 


Name. 


Tons. 


Lost: 
Jane, ship 


755 

377 

312 

260 

254 

213 

197 

150 

71 

70 

55 

54 

53 

46 

42 

39 


Sold: 
Arbutus, brig 


277 




230 


S. J. Sanderson, brio* .. 


W. H. Townsend, brig. 


218 






182 


Ea^le, brio* 


Joseph Hume, brigantine 

Frances Jane, schooner 


171 


Louisa, brig 


104 


Gold Hunter, brig 




70 






58 


Valorous, schooner 




52 


Mulgrave, schooner 


William, schooner 


51 


Harriet, schooner 


50 






50 


Plover, schooner 




46 


Loyal, schooner. 


Valiant, schooner 


39 






30 










3,380 




2,948 


Condemned : 






Sold : 


618 
540 
280 
314 


34 






27 




Total condemned, 2 vessels 




Thomas Whitney, bark .. 


61 











Vessels building or under contract. 



Owners. 


d 


Tons. 


Owners. 


d 


Tons. 




2 
1 

1 
1 
1 
1 
1 
1 
1 


1,200 

1,100 

1,000 

1,000 

800 

800 

700 

600 

600 


W. H. Moody & Son 


1 


600 


By erson, Moses & Co 


A. F. Stoneman and others 

N. K. Clements 


600 




500 




J. W. Moody and others 


500 


Nathan Utley 


500 




i T. Allen 


300 


W. EL Townsend & Son 


Total 




10, 800 


N. & E. Gardner 









228 



APPENDIX F. 



Number of vessels and amount of tonnage belonging to Yarmouth at different 
periods since the year 1761. 



Year. 


No. of 
vessels. 


Tons. 


Year. 


No. of 
vessels. 


Tons. 


1761 


1 

4 

7 

26 

41 

65 

88 

103 

108 

119 

120 

124 

126 

120 

96 

88 

100 


25 

80 

156 

544 

1,880 

3,000 

4, 348 

6,855 

7,475 

9, 209 

10,301 

10,541 

13,389 

13,765 

12, 600 

11,407 

12,585 


1847 


114 
123 
130 
113 
106 
120 
128 
106 
107 
117 
123 
133 
149 
161 
154 
187 
199 


13,590 


1762 


1 1848 


16, 604 


1767 . 


1849 


16,537 


1791 


[ 1850 


17,890 


1808 


1852 


18,880 


1822 .. 


1854 


20, 994 


1832... 


1855 


25, 690 


1836 


1856 


24, 881 


1837 . . 


1857 


30, 844 


1838 . 


1858 


35,714 


1839 . 


1859 


35, 860 


1840 


I860 


36,514 


1841 . 


1861 


39,713 


1842... 


1862 


45, 198 


1843 


1863 


50, 130 


1844.. 


1864 


64,102 


1846... 


1865 


71,830 









HALIFAX (N. S.) PRICES CURRENT, DECEMBER 17, 1866. 

Candles. 

Mould, per pound 144c. to 14c. 

Sperm, per pound 45 to 50 

Adamantine 35 to 40 

Coal. 

Sydney, per chaldron $6 00 

New mines, per chaldron •"> ,,() 

Anthracite, per ton $6 00 to 9 00 

Coffee. 

Jamaica 18c. to 20c. 

Rio 14 to 15 

Java none. 

Ground American 16 to 20 

Halifax 25 to 30 

Copper. 

Sheathing, per pound «K>e« 

Bolts ..-' 35 

Yellow sheathing metal 19| 

Yellow bolta 10* 

Cordage. • 

Gourock mauilla, per pound 16c. 

hemp .114- 

lu.lt 13* 

Russia staple, No. 1 14 

staple, No. 8 11 

bolt, X... l 14 

Cam- as. 

Gourock, extra No. 1 50c. 

bleached, No. 1 42 

Butherford, extra No. 1 43 

Stephens's extra No. 1 47 

Cotton ---- 

Mount Vernon, No. 3 65 



SHIP-BUILDING IN THE UNITED STATES 229 

Drugs and dyes. 

Alcohol, per gallon $2 00 to $2 25 

Alum 3 50 to 4 00 

Arrow-root, per pound 18 to 40 

Bi-cavbonate soda 6 to 6-£ 

Chloride lime 7-J to 9-§- 

Cream tartar 30 to 35 

Cutch, per 100 pounds 9 50 

Extract logwood, American, per pound 12 

Epsom salts 3 50 

Quicksilver 70 to 80 

Soda ash, per pound 3^ 

Dytwood. 

Log-wood, St. Domingo, per 100 pounds 1 20 

Fish. 

Large cod, per quintal $4 50 to 4 75 

Small cod, per quintal 4 25 to 4 50 

Bay cod, per quintal „ 3 75 to 4 00 

Bank cod, per quintal 3 80 to 4 00 

Labrador 3 50 to 3 60 

Haddock 3 25 to 3 50 

Hake 2 80 to 3 00 

Pollock 2 00 to 2 50 

Herring : 

Smoked, per box 60 to 80 

Labrador, per barrel . 3 50 to 4 00 

Shore, split, per barrel 3 25 to 3 75 

round, per barrel 2 50 to 3 00 

Bay island, split, per barrel 3 75 

round, per barrel 2 00 to 2 50 

Bay St, George 2 00 

Alewives 3 70 

Mackerel : 

No. 1, per barrel 9 25 to 9 50 

No. 2, large, per barrel 8 50 to 9 00 

No. 2, per barrel 7 00 to 7 25 

No. 3, large, per barrel 7 00 to 7 50 

No. 3, per barrel 6 00 to 6 50 

Salmon : 

No. 1, per ban-el 24 00 

No. 2, per barrel 22 00 

No. 3, per barrel 17 00 

Preserved fish : 

Salmon in tins, per pound 28 to 30 

Lobsters in tins, per pound 13 to 15 

Flour, meal, and grain. 

Extra State, per barrel 8 50 to 8 60 

Superfine, per barrel 8 00 

Canada, No. 1, superfine, per barrel 8 85 to 9 00 

superfine, No. 2 7 55 to 8 00 

Rye flour, American, per barrel 5 25 to 5 50 

Cornmeal : 

Halifax ground, per barrel 4 25 

American ( Brandy wine) 4 25 to 4 30 

Oatmeal : 

Nova Scotia, per 100 pounds 3 00 

Canada, per 1 00 pounds 3 00 

Corn, whole, per bushel 80 to 83 

Barley, per bushel 72 to 74 

Oats, per bushel 45 to 50 

Fruit. 
Eaisins : 

Layers, per box 2 10 to 2 25 

Bunch, per box 2 10 

Sun blue mark, per pound 9^ to 10 

Seedless, per pound 9f to 11 



230 



APPENDIX F. 



Figs: 

Drums, per pound $0 6$ to $0 7\ 

Boxes, per pound 6 to 7 

Currants : 

Zante, per pound 8 to 9 

Lemons, per box 3 50 to 4 00 

Oranges, per 1,000 '. 8 50 

Jordan almonds, per pound 40 to 45 

Ivica soft-shell, per pound 16 to 18 

Filberts, per pound 8 to 9 

Apples, dried, per pound 12 to 15 

Hides. 

Buenos Ayres, dry 12-J to 13 

City slaughter, per pound 6 to 7 

Green, salted 7 to 8-J- 

Sheepskins nominal 

Iron. 

Scotch bar, per 100 pounds 2 70 

Best refined, per 100 pounds ,... 3 00 to 3 25 

Swedes, per 100 pounds 5 00 

Low Moor, per 100 pounds 6 00 

Pig iron : 

Carron 22 00 

Glengarnock 22 00 

Hoop, per 100 pounds 3 50 

Sheets - 4 00 to 12 50 

Lead. 

Sheet, per pound 7 } to 8 

Pig, per pound 7\ to 8 

Shot, per pound 7\ to 7f 

Leather. 

Sole, B. A. No. 1, per pound 27 to 30 

N. S., per pound 23 to 28 

Upper, waxed, per side 2 50 to 3 00 

grain, per side 

kips, per side 50 to 55 

calf, waxed, per side 80 to 87£ 

French, per side •„ 110 to 120 

Lime. 

New Brunswick, per cask 2 90 to 3 00 

Nova Scotia, per cask 2 50 to 2 75 

Molasses. — (In bond.) 

Porto Rico, per gallon none. 

Cienfuegos, per gallon 30 to 32 

Barbadoes, per gallon 32 to 34 

Trinidad, per gallon none. 

St. Lucia, per gallon none 

Naval stores. 

Rosin, No. 1 , per barrel 8 00 

No. 2, per barrel 6 00 

No. 3, per barrel 4 00 

Pitch, Wilmington, per barrel 4 50 

coal tar, per barrel 3 50 

Tar, Stockholm, per barrel 6 00 

Wilmington, per barrel 2 50 

coal, English, per barrel 3 56 

American, per barrel 3 00 

Turpentine, spirits, per gallon 70 to 80 

Varnish, bright, per gallon 60 

black, per gallon 50 

copal, per gallon 2 45 to 2 50 

paraffine, per gallon 96 

Sheathing paper 4-£ 



SHIP-BUILDING IN THE UNITED STATES. 



231 



Oils. 

Olive, per gallon $1 50 to $1 55 

Linseed, boiled, per gallon 97-£ 

raw, per gallon 92-^ 

Seal, pale, per gallon 80 to 85 

straw, per gallon 70 to 75 

brown, per gallon 50 to 60 

Whale, per gallon _. 50 to CO 

Cod, per gallon 60 to 65 

Dog, per gallon 55 

Kerosene 39 to 42 

Oakum. 

English, per 100 pounds 8 50 

Halifax, per 100 pounds 8 59 

Paints. 

White, No. 1, London, per 100 pounds 9 75 

No. 2, London, per 100 pounds - 8 65 

Black, London, per 100 pounds 6 00 

Red, London, per 100 pounds 6 50 

Green, London, per 100 pounds 8 00 

Vermilion, per pound . 1 20 

Prussian blue 

Verdigris, ground in oil, per pound 50 

Provisions. 

Beef, American mess 12 00 to 14 00 

prime mess 1100 to 12 00 

prime 8 00 to 10 00 

Nova Scotia mess 11 50 to 12 50 

prime 9 50 to 10 00 

Pork, New York city mess 18 00 to 19 00 

American prime mess 17 00 to 17 50 

prime 15 00 

rump 17 50 

Prince Edward Island mess 18 50 to 19 00 

prime... 15 00 to 16 00 

Nova Scotia mess J 17 00 

prime 14 00 

Hams, American, -per pound none. 

home-cured 18 to 20 

Bacon, home-cured none, 

Lard, American 16 to 18 

Nova Scotia 17 

Produce. 

Apples, No. 1, per barrel 3 00 to 3 25 

No. 2, per barrel 2 00 to 2 25 

Beans, per bushel 1 25 to 1 50 

Peas 120 to 125 

Potatoes, Nova Scotia 38 to 40 

Prince Edward Island 25 to 35 

Turnips, Prince Edward Island 

Onions, per pound 2 to 2| 

Butter, Nova Scotia, No. 1 20 to 21 

No. 2 18 to 20 

Canada 21 to 22 

Cheese 11 to 18 

Hay, per ton 15 00 to 18 00 

Rice 4^ to 5£ 

Salt. 

Liverpool, common, per hogshead 1 80 to 1 90 

per bag 60 to 94 

flne.perbag 120 to 125 

Turk's Island, per hogshead 1 20 

St. Ubes, per hogshead 1 50 

Cadiz, per hogshead 1 80 



232 



APPENDIX F. 



Soap. 

Mott's Halifax extra $[) 8 

family 1\ 

No. 1 5 

Liverpool $0 5 to 8 

Scotch 8 to 10 

Honey, in bars nominal. 

Sugars.* 

Vacuum pan, per hogshead 7 to 7£ 

Porto Eico 6 to 6f 

Cuba 5i to 5i 

Barbadoes 4f to 5 

Crushed, McFie's A 9 to 9£ 

American 9^ to 10 

Spirits.* 
Brandy : 

Martell, per gallon 120 to 130 

Hennessy, per gallon 1 20 to 1 30 

United vineyard, per gallon 1 15 to 1 25 

Hennessy's case 6 50 

Rum.* 

Jamaica 65 to 70 

Demerara 48 

St. Jago • 44 

St. Croix none. 

Gin* 

DeKuyper's, per gallon 60 

Thin's old Tom, per gallon none. 

DeKuyper's green cases 2 35 

Thin's old Tom, green cases 3 50 

Whiskey * 

Scotch malt, per gallon 80 to 90 

Islay, per gallon 1 50 

Irish, per gallon 1 50 

Scotch malt, (case) 3 25 

Mehan's, (case) 5 25 

Ale and porter* 

Murray's London, per dozen 1 75 

Guinness Dublin, per dozen 1 85 

Blood's, per dozen 1 80 

Bass's English, per dozen 2 25 

Allsop's, per dozen 2 00 

Duty paid : 

Keith & Son, Halifax, XX, per dozen 2 00 

XXX, per dozen 2 25 

XX, per gallon 30 

XX, extra, per gallon 40 

XXX, per gallon 50 

Porter, per gallon - 24 

Teas* 

Gunpowder, per pound 

Hyson, per pound - 55 to 60 

Oolong, per pound 40 to 45 

Souchong, per pound 38 to 40 

Congou, fair to good, per pound 30 to 35 

finest to choice, per pound 60 to 75 



* In bond. 



SHIP-BUILDING IN THE UNITED STATES. 233 

Tobacco. 

Plant, Halifax, per pound $0 26 to $0 23 

Mayflower brand, Halifax 30 

Honey dew, 10's, American 28 to 30 

Virginia tobacco factory, Dartmouth 

rose 27 

twist 28 

Wines* 

Madeira 2 00 to 3 00 

Golden sherry 175 to 2 50 

Pale sherry 175 to 3 50 

Malaga sherry, sweet .. 90 to 95 

Port 160 to 2 40 

Burgundv 1 20 

Claret, per dozen 6 00 to 8 00 

Champagne, per dozen 12 00 to 20 00 

* In bond. 



FORM OF A BILL 



ESTABLISHING RATES OF DUTY ON GOODS, WARES, AND 

MERCHANDISE, IMPORTED INTO THE UNITED 

STATES OF AMERICA. 



PREPARED IN CONFORMITY WITH THE INSTRUCTIONS OF THE 
SECRETARY OF THE TREASURY, 

BY THE 

SPECIAL COMMISSIONER OF THE REVENUE. 



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